Regulation 2 Interpretation

In these Regulations—

• “the Act” means the Social Security Contributions (Share Options) Act 2001 and references to a numbered section, without more, are references to the section bearing that number in the Act;

• “the Contributions and Benefits Act” means—

  1. (a)

     in the application of these Regulations to Great Britain, the Social Security Contributions and Benefits Act 1992; and

  2. (b)

     in the application of these Regulations to Northern Ireland, the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “the day on which the Act is passed” means 11th May 2001;

• “special contribution” means the contribution payable to the Inland Revenue under section 2.