Regulation 2 Interpretation

In these Regulations—

• “adopter”, in relation to a child, means a person with whom the child is matched for adoption;

• “adoption leave” means leave under section 75A of the Employment Rights Act 1996^f1;

• “adoption pay period” means the period prescribed under section 171ZN(2) of the Contributions and Benefits Act^f2 as the period in respect of which statutory adoption pay is payable to a person;

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

• “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992^f3;

• “contributions payments” has the same meaning as in section 7 of the Employment Act;

• “the Contributions Regulations” means the Social Security (Contributions) Regulations 2001^f4;

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

• “income tax month” means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;

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

• “paternity leave” means leave under section 80A or section 80B of the Employment Rights Act 1996^f5;

• “paternity pay period” means the period determined in accordance with section 171ZE(2) of the Contributions and Benefits Act as the period in respect of which statutory paternity pay is payable to a person;

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

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

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

• “writing” includes writing delivered by means of electronic communications approved by directions issued by the Board pursuant to regulations under section 132 of the Finance Act 1999^f6

Any reference in these Regulations to the employees of an employer includes former employees of his.