{
  "url": "https://openlegislation.uk/social-security-contributions-decisions-and-appeals-regulations-1999/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-decisions-and-appeals-regulations-1999/regulation-2.json",
  "legislation": "uksi/1999/1027",
  "legislation_title": "The Social Security Contributions (Decisions and Appeals) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-decisions-and-appeals-regulations-1999",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires–\n“the Board” means the Commissioners of Inland Revenue;\n“the Management Act” means the Taxes Management Act 1970;\n“notice” means notice in writing and “notify” and “notification” shall be construed accordingly;\n“the Transfer Act” means the Social Security Contributions (Transfer of Functions, etc.) Act 1999;\n“the Transfer Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.4.1999, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1027/regulation/2",
    "retrieved_at": "2026-10-29T10:51:49.327146+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."
}