(1) Subject to paragraph (5) of this Article, for the purposes of all or any of the provisions of the systems of social security established by the Acts—
(a) acts, omissions and events and in particular residence, presence, employment (including employment as a mariner or airman), the occurrence of an industrial accident or the development of any prescribed disease, the payment, crediting or treating as paid of contributions (including graduated contributions and payments in lieu of graduated contributions), the refund of contributions paid in excess of the annual maximum amounts payable and the claiming or payment of benefit; and
(b) the operation of any provisions as to exception from liability to pay contributions,
having effect for all or any of those purposes in one territory shall have corresponding effect for all or any of those purposes in the other territory.
(2) If an employed earner has an accident after he leaves one territory to go in the course of his employment to the other territory and before he arrives in the latter territory, then for the purpose of any right to benefit in respect of that accident:—
(a) a claim for benefit may be made in either territory; and
(b) the accident shall be treated as if it had happened in the territory in which the claim is made; and
(c) the employed earner's absence from either territory shall be disregarded in determining whether the employment is employed earner's employment for the purposes of those provisions of the Acts relating to industrial injuries benefits.
(3) Subject to paragraph (4) of this Article any appeal from a determination of any claim or question arising under or in connection with the Acts shall be made, and any question with a view to the review of any such decision shall be raised, in the territory in which such decision was given.
(4) An assessment of the extent of disablement may be reviewed in one territory, on account of an unforeseen aggravation of the results of the relevant injury, notwithstanding that the assessment was made in the other territory.
(5) There shall be excluded from this Agreement all or any of the provisions of the systems of social security established by the Acts relating to mobility allowance except that for the purposes of such of those provisions requiring the completion of periods of presence in the territory of the Act which relates to it–
(i) in relation to a person present and ordinarily resident in the United Kingdom, periods of residence and presence completed in the Isle of Man by that person before he attains the age of 65 shall be treated as if they were periods of presence completed during the corresponding period in the United Kingdom;
(ii) in relation to a person present and ordinarily resident in the Isle of Man, periods of residence and presence completed in the United Kingdom by that person before he attains the age of 65 shall be treated as if they were periods of presence completed during the corresponding period in the Isle of Man.