{
  "url": "https://openlegislation.uk/social-security-contributions-managed-service-companies-regulations-2007/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-managed-service-companies-regulations-2007/regulation-2.json",
  "legislation": "uksi/2007/2070",
  "legislation_title": "The Social Security Contributions (Managed Service Companies) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-managed-service-companies-regulations-2007",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) 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—\n“associate”;\n“managed service company”;\n“payment or benefit”;\n“worker”.\n(2) In these Regulations—\n“attributable earnings” has the meaning given by regulation 3(2);\n“secondary Class 1 contributions” has the meaning given by section 6 of SSCBA;\n“secondary contributor” has the meaning given by section 7 of SSCBA;\n“SSCBA” means the Social Security Contributions and Benefits Act 1992;\n“SSCR” means the Social Security (Contributions) Regulations 2001.\n(3) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1005: there are amendments, but none are relevant for present purposes."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2070/regulation/2",
    "retrieved_at": "2026-10-29T03:48:18.327546+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}