# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 97A: Interpretation of Chapter 4


(1) In this Chapter—
“HM Revenue and Customs” means Her Majesty’s Revenue and Customs;
“lower amount” means the amount mentioned in regulation 97C(5);
“managed service company” has the meaning given by section 61B of ITEPA;
“paragraph (b) associate” means a person who—
(a)is within section 688A(2)(d), and
(b)is within that provision by virtue of a connection with a person who is within section 688A(2)(b);
“paragraph (c) associate” means a person who—
(a)is within section 688A(2)(d), and
(b)is within that provision by virtue of a connection with a person who is within section 688A(2)(c);
“qualifying period” means a tax period beginning on or after 6th August 2007;
“relevant apprenticeship levy debt” means a debt specified in regulation 97B;
“relevant PAYE debt” means a debt specified in regulation 97B;
“specified amount” means the amount mentioned in regulation 97C(1)(b);
“transfer notice” means the notice mentioned in regulation 97C(4);
“transferee” means the person mentioned in regulation 97C(4).
(2) In this Chapter references to section 688A, however expressed, are references to section 688A of ITEPA.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/97A (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.