beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

National Insurance Manual

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

Regulation 114 SSCR 2001

Where the EC regulations - see NIM33002 - orReciprocal Agreement provisions - see NIM33015 - donot apply, liability is determined under domestic legislation.