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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations—

  • “employment income” has the meaning given by section 7 of ITEPA 2003f1;

  • “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;

  • “LLP” means limited liability partnership;

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

  • “SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

Annotations

Footnotes

f1

2003 c. 1. “ITEPA 2003” is defined in section 122 of SSCBA 1992 and section 121 of SSCB(NI)A 1992 as the Income Tax (Earnings and Pensions) Act 2003. Section 7 was amended by paragraphs 1 and 17 of Schedule 22 to the Finance Act 2003, paragraph 2 of Schedule 3 to the Finance Act 2007 and paragraphs 2 and 5 of Schedule 2 to the Finance Act 2011.