Treatment of persons in F1... EEA States as employees3.
A person who is—
(a)
gainfully employed in an EEA State F2... in such circumstances that, if his employment were in Great Britain, he would be an employee for the purposes of Parts 12ZA and 12ZB of the Act, or a person treated as such an employee under regulation 32 of the General Regulations; and
(b)
subject to the legislation of the United Kingdom under Council Regulation (EEC) No. 1408/719 F3as amended from time to time or Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 as amended from time to time on the coordination of social security systems,
notwithstanding that he is not employed in Great Britain, shall be treated as an employee for the purposes of Parts 12ZA and 12ZB of the Act.