NIM27010 - Special Cases: Class 1 - Aircrew: DL - Modification of time limits etc
Regulation 113 of the Social Security (Contributions) Regulation 2001 (SSCR 2001) (SI 2001 No 1004)
The NICs provisions in the Social Security Contributions and Benefits Act 1992 and associated regulations apply to an airman - see NIM27000 - in the normal way. But this is subject to the following modification.
Where an airman is unable, because they are outside the UK by reason of their employment, to do something which the NICs legislation requires to be done either:
- immediately
- on the happening of a certain event
- within a specified time
they are deemed to have complied with that requirement if they do whatever needs to be done as soon as reasonably practicable. For guidance on “reasonably practicable”, see NIM10009.