Regulation 2 Interpretation

In these Regulations “ITEPA” means the Income Tax (Earnings and Pensions) Act 2003, and the following expressions have the same meaning as they have for the purposes of Chapter 9 of Part 2 of that Act—

• “associate”;

• “managed service company”;

• “payment or benefit”;

• “worker”.

In these Regulations—

• “attributable earnings” has the meaning given by regulation 3(2);

• “secondary Class 1 contributions” has the meaning given by section 6 of SSCBA;

• “secondary contributor” has the meaning given by section 7 of SSCBA;

• “SSCBA” means the Social Security Contributions and Benefits Act 1992;

• “SSCR” means the Social Security (Contributions) Regulations 2001^f1.

In the application of these Regulations to Northern Ireland a reference to an enactment applying to Great Britain is to be read as a reference to the corresponding enactment applying in Northern Ireland.