155.Paragraph (6) provides a definition for “relevant provision” used in paragraph (4)(a). The definition is divided into:
provisions of Schedule 3 to SS(CE)R 1978 (with the exception of those that cause a person to be treated as the secondary Class contributor where they provided fraudulent documents) that apply where the deemed secondary contributor would be based in Great Britain, and
the provisions of Schedule 3 to SS(CE)R 1978 that apply where either the employer or certain intermediaries are based outside the UK.