Article 2 Interpretation
In this Order—
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“Contributions Regulations” means the Social Security (Contributions) Regulations 2001f1;
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“HMRC” means Her Majesty’s Revenue and Customs;
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“PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003f2;
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“tax year” means the period which begins on 6th April of one year and which ends on the following 5th April.
Annotations
Footnotes
- f1
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S.I. 2001/1004; relevant amending instruments are S.I. 2004/770, 2007/1056 and 2008/636.
- f2
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S.I. 2003/2682; relevant amending instruments are S.I. 2004/851, 2007/1077, 2008/782, 2009/588, 2012/822 and 2013/521.