NIM28005 | Special Cases: Class 1 - Continental Shelf: Domestic legislation (DL)

Note: This page is under review and the content may only be appropriate to periods beginning before 1 January 2021 and for those covered by a Withdrawal Agreement. A new International NICs manual is under development and will be published in due course.

Regulation 114 Social Security (Contributions) Regulations 2001

Where the EC regulations - see NIM33002 - or Reciprocal Agreement provisions - see NIM33015 - do not apply, liability is determined under domestic legislation.