Regulation 2 Interpretation

In these Regulations—

• “the 1992 Act” means the Social Security Contributions and Benefits Act 1992^f1;

• “the 1996 Act” means the Employment Rights Act 1996^f2;

• “the 2002 Act” means the Employment Act 2002;

• “additional statutory paternity pay period” means the period determined in accordance with section 171ZEE(2) of the 1992 Act, or section 171ZEE(2) of the 1992 Act as it applies to adoptions from overseas^f3, as the period in respect of which additional statutory paternity pay is payable to a person;

• “additional statutory paternity pay” means any payment under section 171ZEA or section 171ZEB of the 1992 Act^f4, or under section 171ZEB of the 1992 Act as it applies to adoptions from overseas^f5;

• “adoption from overseas” means the adoption of a child who enters Great Britain from outside the United Kingdom in connection with or for the purposes of adoption which does not involve placement of the child for adoption under the law of any part of the United Kingdom;

• “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

• “contributions payments” has the same meaning as in section 7 of the 2002 Act;

• “the Contributions Regulations” means the Social Security (Contributions) Regulations 2001^f6;

• “income tax month” means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;

• “income tax quarter” means the period beginning on the 6th day of April and ending on the 5th day of July, the period beginning on the 6th day of July and ending on the 5th day of October, the period beginning on the 6th day of October and ending on the 5th day of January or the period beginning on the 6th day of January and ending on the 5th day of April;

• “tax year” means the 12 months beginning with 6th April in any year;

• “writing” includes writing delivered by means of electronic communications approved by directions issued by the Commissioners pursuant to regulations under section 132 of the Finance Act 1999^f7.

Any reference in these Regulations to the employees of an employer includes the employer’s former employees.