Textual Amendments
F1The enabling power for this Case is section 120 of the Act; there is no equivalent provision in the Social Security Contributions and Benefits (Northern Ireland) Act 1992. However, contributions in respect of employment on the Continental Shelf would fall to be treated as satisfying the corresponding requirement in Northern Ireland by virtue of Article 2 of the Memorandum set out in Schedule 1 to S.I. 1976/1003 and Schedule 1 to S.R. 1976 No. 196. Article 2 of the Memorandum was amended by paragraph 3 of the first letter in the Schedule to S.I. 1999/2227 and S.R. 1999 No. 350.
Textual Amendments
F2Regs. 114A-114D inserted (E.W.S.) (6.4.2014) by The Social Security (Contributions) (Amendment No. 2) Regulations 2014 (S.I. 2014/572), regs. 1, 2(3)
114B. A UKCS continental shelf workers certificate holder must—
(a)make such deductions, returns and repayments as are required of a secondary contributor;
(b)keep written records of—
(i)the name, date of birth, and national insurance number of the continental shelf workers supplied;
(ii)the name, registered office and oil field licence number of the oil field licensee to whom each of the workers were supplied;
(iii)the offshore installation to which each of the workers were supplied; and
(iv)the dates between which the workers worked on the offshore installation;
(c)keep the records required by sub-paragraph (b) for a period of 6 years from the end of the tax year to which they relate;
(d)where an officer of Revenue and Customs requires them in writing to do so, provide copies of the records required by sub-paragraph (b) to HMRC within 30 days of the date of the request; and
(e)before supplying the oil field licensee with continental shelf workers for the first time, inform HMRC in writing of the details of the oil field licensee including name, business address, and oil field licence number of the oil field licensee.]