{
  "url": "https://openlegislation.uk/employment-act-2002/section-16",
  "json_url": "https://openlegislation.uk/employment-act-2002/section-16.json",
  "legislation": "ukpga/2002/22",
  "legislation_title": "Employment Act 2002",
  "legislation_url": "https://openlegislation.uk/employment-act-2002",
  "path": "section/16",
  "kind": "section",
  "number": "16",
  "heading": "Interpretation",
  "text": "In sections 5 to 15—\n“the Board” means the Commissioners of Inland Revenue;\n“the Department” means the Department for Social Development or the Department for Employment and Learning;\n“employer” and “employee” have the same meanings as in Parts 12ZA and 12ZB of the Social Security Contributions and Benefits Act 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/22/section/16",
    "retrieved_at": "2026-10-29T09:19:28.817105+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}