# Education (Student Loans) (Repayment) Regulations 2000, Regulation 27: Interpretation


In this Part–
“the Contributions Regulations” means the Social Security (Contributions) Regulations 1979;
“deductions working sheet” means any form of record on or in which are to be kept the matters required by the Contributions Regulations in connection with an employee’s emoluments and deductions;
“emoluments” means, subject to regulation 30 of these Regulations, such sums as–
(a) constitute earnings for the purposes of section 3 of the Social Security Contributions and Benefits Act 1992 as calculated for the purposes of the Contributions Regulations as amended from time to time, and
(b) are to be taken into account for the purposes of the computation of secondary Class 1 contributions under section 9 of the Social Security Contributions and Benefits Act 1992;
“employee” means any person in receipt of emoluments;
“employer” means any person paying emoluments to an employee, including the Crown;
“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 period” means income tax quarter where regulation 39(2) has effect, but otherwise means income tax month;
“income tax quarter” means the period beginning on 6th April and ending on 5th July, or beginning on 6th July and ending on 5th October, or beginning on 6th October and ending on 5th January, or beginning on 6th January and ending on 5th April;
“the Income Tax Regulations” means the Income Tax (Employments) Regulations 1993;
“national insurance number” means the national insurance number allocated within the meaning of the Contributions Regulations.

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Source: https://www.legislation.gov.uk/ukdsi/2000/0110988612/regulation/27 (the official version)
Page: https://openlegislation.uk/draft-education-student-loans-repayment-regulations-2000/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.