Regulation 2 Interpretation

In these Regulations, unless the context otherwise requires—

• “the Board” means the Commissioners of Inland Revenue;

• “business name” means any name or style under which any business is carried on by a firm or person;

• “Class 4 contributions” means Class 4 contributions within the meaning of the Social Security Contributions and Benefits Act 1992^f1 or, in Northern Ireland, the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f2;

• “contract payment” means any payment such as is mentioned in section 559;

• “the Management Act” means the Taxes Management Act 1970^f3;

• “national insurance number” has the same meaning as in the Social Security (Contributions) Regulations 1979^f4 or, in Northern Ireland, the Social Security (Contributions) Regulations (Northern Ireland) 1979^f5;

• “nominee” means any person, other than the sub-contractor, who is nominated to receive a contract payment and to whom such a payment is made;

• “notice” means notice in writing;

• “registration number”, in relation to a company, means the distinctive number assigned to a company by the Registrar of Companies on registration under the Companies Act 1985^f6 or, in Northern Ireland, the Companies (Northern Ireland) Order 1986^f7;

• “section 559”, “section 561”, “section 562” and “section 563” mean sections 559, 561, 562 and 563 respectively of the Taxes Act^f8;

• “sub-contractor’s tax certificate” means a certificate under section 561;

• “the Taxes Act” means the Income and Corporation Taxes Act 1988^f9;

• “user” means a person to whom a sub-contractor’s tax certificate which has not expired has been issued, and includes a person authorised to use such a certificate issued to a company under regulation 24(5).

In these Regulations, unless the context otherwise requires, the following expressions have the same meaning as in Chapter IV of Part XIII of the Taxes Act—

• “construction operations”

• “contractor”

• “sub-contractor”.

In these Regulations, unless the context otherwise requires, the following expressions have the same meaning as in the Income Tax (Employments) Regulations 1993^f10—

• “collector”

• “earnings-related contributions”

• “employee”

• “income tax month”

• “income tax period”

• “income tax quarter”

• “inspector”

• “year”.

The Table below indexes other general definitions in these Regulations: