Regulation 2 Interpretation

In these Regulations—

• “arrangements” include any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);

• “the client” has the meaning given in regulation 3(1)(a);

• “the deemed employer provisions” means—

  1. (a)

     paragraph 2 of Part 1 of Schedule 1 to the Social Security (Categorisation of Earners) Regulations 1978^f1,

  2. (b)

     paragraph 2 of Part 1 of Schedule 1 to the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978^f2,

  3. (c)

     regulations 6 and 18 of the Social Security Contributions (Intermediaries) Regulations 2000^f3,

  4. (d)

     regulations 6 and 18 of the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000^f4,

  5. (e)

     regulations 3 and 4 of the Social Security Contributions (Managed Service Companies) Regulations 2007^f5, and

  6. (f)

     regulations 3 and 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014^f6;

• “material interest” has the meaning given by section 61Y(5) of ITEPA 2003^f7;

• “purported umbrella company” has the meaning given by regulation 5(2) to (4), as the case may be;

• “qualifying umbrella company payment” means a payment made in respect of the employment of a worker as an employed earner to the extent that it is not in respect of the provision of services to a person other than the client;

• “relevant party” has the meaning given by regulation 4;

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

• “umbrella company” has the meaning given by regulation 3(1)(b);

• “the umbrella company arrangements conditions ” means the conditions set out in regulation 3(3);

• “worker” has the meaning given in regulation 3(1)(a).

In these Regulations references to an individual being employed^f8 as an employed earner^f9 do not include the individual being treated as an employed earner as a result of any of the deemed employer provisions, and “employment” and “employer”, in relation to an employed earner, are to be construed accordingly.

In the application of regulations 3 to 5 to Northern Ireland a reference to an enactment or instrument made under an enactment applying to Great Britain is to be read as a reference to the corresponding enactment or instrument made under an enactment applying in Northern Ireland.