Schedule 1: Employment Allowance: rules for determining if persons are connected Section 12: Oil and gas workers on the continental shelf: secondary contributors etc
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:
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.