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

Extent: E+W+S

(1) In these Regulations unless the context otherwise requires–
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“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 for Her Majesty’s Revenue and Customs;
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“Class 1A contributions" has the meaning given by section 10 of the Contributions and Benefits Act ;
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“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 Act 1992;
“the Contributions Regulations” means the Social Security (Contributions) Regulations 2001;
“CTA 2010” means the Corporation Taxes Act 2010;
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“public authority” has the meaning given by regulation 3A;
“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 ;
“statutory auditor” has the meaning given by Part 42 of the Companies Act 2006.
“the Taxes Act" means the Income and Corporation Taxes Act 1988 ;
“tax year" means year of assessment;
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(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 sections 721(4) and (5) of ITEPA 2003.
(5) For the purposes of these Regulations, two people living together as if they were a married couple or civil partners are treated as if they were married to, or civil partners of, each other.
(7) For the purposes of these Regulations “connected” shall be construed in accordance with section 993 of the Income Tax Act 2007.
(8) For the purposes of these Regulations “controlled” shall be construed in accordance with section 995 of the Income Tax Act 2007.

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Source: https://www.legislation.gov.uk/uksi/2000/727/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.