# The Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000, Regulation 2: Interpretation

Extent: N.I.

(1) In these Regulations unless the context otherwise requires–
“arrangements” means the arrangements referred to in regulation 6(1)(b);
“associate” has the meaning given by regulation 3;
“attributable earnings” in relation to a worker shall be construed in accordance with regulation 6(3)(a);
“the Board” means the Commissioners of Inland Revenue;
“business” shall be construed in accordance with section 4A(6) of the Contributions and Benefits Act;
“Class 1A contributions” has the meaning given by section 10 of the Contributions and Benefits Act;
“client” shall be construed in accordance with regulation 6(1)(a);
“company” means any body corporate or unincorporated association, but does not include a partnership;
“the Contributions and Benefits Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
“the Contributions Regulations” means the Social Security (Contributions) Regulations (Northern Ireland) 1979;
“intermediary” has the meaning given by regulation 5;
“relevant benefit” means any benefit falling within regulation 4 that is provided to the intermediary or to or on behalf of the worker under the arrangements;
“relevant payment” means any payment made to an intermediary or to or on behalf of the worker under the arrangements;
“secondary Class 1 contributions” has the meaning given by section 6 of the Contributions and Benefits Act;
“secondary contributor” has the meaning given by section 7 of the Contributions and Benefits Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“tax year” means year of assessment;
“worker” means the individual referred to in regulation 6(1)(a).
(2) References in these Regulations to payments or benefits received or receivable from a partnership or unincorporated association include payments or benefits to which a person is or may be entitled in his capacity as a member of the partnership or association.
(3) For the purposes of these Regulations–
(a) anything done by or in relation to an associate of an intermediary is treated as done by or in relation to the intermediary, and
(b) a payment or other benefit provided to a member of an individual’s family or household is treated as provided to the individual.
(4) The reference in paragraph (3)(b) to an individual’s family or household shall be construed in accordance with section 168(4) of the Taxes Act.
(5) For the purposes of these Regulations a man and a woman living together as husband and wife are treated as if they were married to each other.

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Source: https://www.legislation.gov.uk/uksi/2000/728/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.