Regulation 2 Amendment of regulation 1 of the principal GB Regulations

the definitions of “contributions payments” and “payment of statutory maternity pay” shall be omitted;

there shall be inserted in the appropriate places the following definitions—

• ““the Board” means the Commissioners of Inland Revenue;

• “contributions payments” has the same meaning as in section 167(8) of the Contributions and Benefits Act;

• “the Contributions Regulations” means the Social Security (Contributions) Regulations 2001^f1;

• “the Employment Act” means the Employment Act 2002;

• “income tax quarter” means, in any tax year, the period beginning on 6th April and ending on 5th July, the period beginning on 6th July and ending on 5th October, the period beginning on 6th October and ending on 5th January, or the period beginning on 6th January and ending on 5th April;

• “statutory adoption pay” means any payment under section 171ZL of the Contributions and Benefits Act^f2;

• “statutory paternity pay” means any payment under section 171ZA or 171ZB of the Contributions and Benefits Act^f3;

• “tax year” means the period of 12 months beginning on 6th April in any year;

• “writing” includes writing delivered by means of electronic communications approved by directions issued by the Board pursuant to regulations made under section 132 of the Finance Act 1999^f4;”.