Regulation 1 Citation, commencement and interpretationI1

These Regulations may be cited as the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010 and shall come into operation on F1 7th June 2012 immediately after the coming into operation of regulation 3(2)(a) of the Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 .

In these Regulations—

• F2“deferral date” means the date specified in a notice given by an employer under regulation 4B(1) or (2);

• “employer” has the meaning given by regulation 2(2);

• “the employers’ duties” means sections 2 to 9;

• “HMRC” means Her Majesty’s Revenue and Customs;

• “PAYE income” has the meaning given in section 683(1) of the Income Tax (Earnings and Pensions) Act 2003^f1;

• “PAYE reference number” means a number issued by HMRC to a corresponding PAYE scheme, enabling an employer to pay over amounts deducted to HMRC;

• “PAYE scheme” means the HMRC record F3 applicable to an employer who—

  1. (a)

     employs, or

  2. (b)

     intends to employ,

  a worker to whom PAYE income is payable;

• “scheme administrator” has the same meaning as in section 270 of the Finance Act 2004^f2;

• “staging date” means the date when the employers’ duties apply to employers, prescribed in the third column of the Table;

• F4“staging date” means the date prescribed in accordance with regulation 2(1) on which the employers' duties apply to employers;

• “the Table” means the Table in regulation 4.

In these Regulations any reference to a numbered section is a reference to the section of the Pensions (No. 2) Act (Northern Ireland) 2008 bearing that number.