Regulation 2 Interpretation
In these Regulations—
“employment income” has the meaning given by section 7 of ITEPA 2003 M1;
“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;
“LLP” means limited liability partnership;
“SSCBA 1992” means the Social Security Contributions and Benefits Act 1992; and
“SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
Annotations
Marginal citations
- M1
2003 c. 1. “ITEPA 2003” is defined in section 122 of SSCBA 1992 and section 121 of SSCB(NI)A 1992 as the Income Tax (Earnings and Pensions) Act 2003. Section 7 was amended by paragraphs 1 and 17 of Schedule 22 to the Finance Act 2003, paragraph 2 of Schedule 3 to the Finance Act 2007 and paragraphs 2 and 5 of Schedule 2 to the Finance Act 2011.