NIM27009 | Special Cases: Class 1 - Aircrew: DL - Definition of British Aircraft

A new International NICs manual is under development and will be published in due course.

Regulation 111 of the Social Security (Contributions) Regulation 2001 (SSCR 2001) (SI 2001 No 1004)

Regulation 111 of the SSCR 2001 sets out the definition of British aircraft as:

• belonging to Her Majesty ; or

• registered in the UK and owned or hired by someone who is resident in or has a main place of business in UK