Regulation 3 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;

• “associated employer” is to be construed in accordance with section 231 of the 1996 Act;

• “C” means the child in relation to whom an entitlement to statutory neonatal care pay arises;

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

• “relevant week” has the meaning given in section 171ZZ16(6) of the 1992 Act;

• “statutory neonatal care pay” means statutory neonatal care pay payable in accordance with Part 12ZE of the 1992 Act;

• “statutory pay week” has the meaning given in section 171ZZ19(11) of the 1992 Act;

• “Tier 1 period” means the period beginning with the day C starts receiving neonatal care and ending with the 7th day after the day C stops receiving neonatal care;

• “Tier 2 period” means any period of time in the qualifying period specified in regulation 10 (qualifying period) which is not a tier 1 period;

• “week”, except in Part 3, means a period of seven days^f3.