135.Subsection (1) provides for the amendment of section 120 SSCBA 1992 (employment at sea: continental shelf operations).
136.Subsection (4) inserts new subsections (4) and (5) into section 120. New subsection (4) provides the Treasury with the power to make regulations providing for certificates to be issued by HMRC to persons who are treated as the secondary contributor in relation to the payment of earnings for continental shelf workers that:
confirm that the person's liabilities in connection to a continental shelf worker are being met by another person; and
whilst the certificate is in force relieving the secondary contributor from any liability where the payments are not met by the other person in full.
137.New subsection (5) allows the Treasury to prescribe under the regulations how people can apply for a certificate, when a certificate may, or must, be issued or cancelled, the form and content of a certificate, the effect of the certificate and the effect of cancelling a certificate.