Regulation 2 Interpretation

In these Regulations—

• “the principal Regulations” means the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000^f1;

• “intermediary” has the meaning given in regulation 5 of the principal Regulations;

• “tax year” means the 12 months beginning with 6th April in any year;

• “worker” has the meaning given in regulation 6(1)(a) of the principal Regulations.