Section 215(2)

For the purposes of sections 155 and 162(1) a week of employment does not count in computing a period of employment if the employee— was employed outside Great Britain during the whole or part of the week, and was not during that week an employed earner for the purposes of the Social Security Contributions and Benefits Act 1992 in respect of whom a secondary Class 1 contribution was payable under that Act (whether or not the contribution was in fact paid).

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Source: legislation.gov.uk · retrieved 2026-09-04