# The Social Security (Contributions) Regulations 2001, Paragraph 29A: Interpretation of this Part


(1) In this Part of this Schedule—
“HM Revenue and Customs” means Her Majesty’s Revenue and Customs;
“lower amount” means the amount mentioned in paragraph 29C(5);
“managed service company” has the meaning given by section 61B of ITEPA;
“paragraph (b) associate” means a person who—
(a)is within section 688A(2)(d), and
(b)is within that provision by virtue of a connection with a person who is within section 688A(2)(b);
“paragraph (c) associate” means a person who—
(a)is within section 688A(2)(d), and
(b)is within that provision by virtue of a connection with a person who is within section 688A(2)(c);
“qualifying period” means a tax period beginning on or after 6th August 2007;
“relevant contributions debt” means a debt specified in paragraph 29B;
“specified amount” means the amount mentioned in paragraph 29C(1)(b);
“transfer notice” means the notice mentioned in paragraph 29C(4);
“transferee” means the person mentioned in paragraph 29C(4).
(2) In this Part of this Schedule references to section 688A, however expressed, are references to section 688A of ITEPA.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/29A (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.