# The Social Security (Contributions) Regulations 2001, Regulation 114D: Interpretation of regulations 114 to 114C


In regulations 114 to 114C—
“associated company” means any company within the meaning of section 449 of the Corporation Tax Act 2010;
“an equivalent PAYE provision” means any provision in the PAYE Regulations which has an equivalent effect to the provisions in regulations 114A to 114C;
“employer’s PAYE reference” has the meaning given in regulation 2(1) of the PAYE Regulations;
“offshore installation” means—
(a)a structure which is, is to be, or has been, put to a relevant use while in water;
(b)but a structure is not an offshore installation if—
(i)it has permanently ceased to be put to a relevant use,
(ii)it is not, and is not to be, put to any other relevant use, and
(iii)since permanently ceasing to be put to a relevant use, it has been put to a use which is not a relevant use;
(c)a use is a relevant use if it is—
(i)for the purposes of exploiting mineral resources,
(ii)for the purposes of exploration with a view to exploiting mineral resources,
(iii)for the storage of gas in or under the shore or the bed of any waters,
(iv)for the recovery of gas so stored,
(v)for the conveyance of things by means of a pipe,
(vi)mainly for the provision of accommodation for individuals who work on or from a structure which is, is to be, or has been put to any of the above uses while in the water,
(vii)for the purposes of decommissioning any structure which has been used for or in connection with any of the relevant uses above;
(d)a structure is put to use while in water if it is put to use while—
(i)standing in any waters,
(ii)stationed (by whatever means) in any waters, or
(iii)standing on the foreshore or other land intermittently covered with water;
(e)a “structure” includes a ship or other vessel except where it is used wholly or mainly—
(i)for the transport of supplies;
(ii)as a safety vessel;
(iii)for a combination of (i) and (ii); or
(iv)for the laying of cables; and
“oil field licensee” means the holder of a licence under Part 1 of the Petroleum Act 1998 in respect of the area in which the duties of the continental shelf worker’s employment are performed;
“UKCS continental shelf workers certificate” means a certificate issued under regulation 114A;
“UKCS oil field licensee certificate” means a certificate issued under regulation 114C(1).

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/114D (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-114D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.