{
  "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-2",
  "json_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-2.json",
  "legislation": "uksi/1999/3219",
  "legislation_title": "The Tax Credits (Payment by Employers) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires–\n“award period” means–\n(a) where the award is of working families' tax credit, the period for which amounts are payable to a person by virtue of section 128(3) of the Social Security Contributions and Benefits Act 1992 or section 127(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, or\n(b) where the award is of disabled person’s tax credit, the period for which amounts are payable to a person by virtue of section 129(6) of the Social Security Contributions and Benefits Act 1992 or section 128(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;\n“the Board” means the Commissioners of Inland Revenue;\n“certificate of payments” shall be construed in accordance with regulation 4(3);\n“Contributions Regulations” means the Social Security (Contributions) Regulations 1979 or, in Northern Ireland, the Social Security (Contributions) Regulations (Northern Ireland) 1979;\n“deductions working sheet” shall be construed in accordance with regulation 2 of the Employments Regulations;\n“emoluments” means any income assessable to income tax under Schedule E;\n“employer” and “employee” shall be construed in accordance with section 6(1) of the Tax Credits Act 1999;\n“Employments Regulations” means the Income Tax (Employments) Regulations 1993;\n“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;\n“income tax period” has the same meaning as in regulation 2 of the Employments Regulations;\n“income tax quarter” means the period beginning on the 6th day of April and ending on the 5th day of July, or beginning on the 6th day of July and ending on the 5th day of October, or beginning on the 6th day of October and ending on the 5th day of January, or beginning on the 6th day of January and ending on the 5th day of April;\n“Management Act” means the Taxes Management Act 1970;\n“notice” means notice in writing;\n“partner” has the same meaning as in regulation 2 of the Family Credit (General) Regulations 1987 or, in Northern Ireland, the Family Credit (General) Regulations (Northern Ireland) 1987, and in regulation 2 of the Disability Working Allowance (General) Regulations 1991 or, in Northern Ireland, the Disability Working Allowance (General) Regulations (Northern Ireland) 1992;\n“pay period” means the period by reference to which an employee’s emoluments are paid, whether weekly, monthly or otherwise;\n“relevant employer” and “relevant subsequent employer” have the meanings given by regulation 3;\n“start notification” shall be construed in accordance with regulation 4(2);\n“stop notice” shall be construed in accordance with regulation 9(2);\n“tax credit” means working families' tax credit or disabled person’s tax credit;\n“tax year” means a year beginning with 6th April in any year and ending with 5th April in the following year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 7."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1979/59."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.R. 1979 No. 186."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 1993/744; relevant amending instruments are S.I. 1994/775, S.I. 1994/1212 and S.I. 1996/1312."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "S.I. 1987/1973."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "S.R. 1987 No. 463."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "S.I. 1991/2887."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "S.R. 1992 No. 78."
    }
  ],
  "outstanding_effects": [
    {
      "type": "reg. 2 renumbered as reg. 2(1)",
      "affecting": "uksi/2001/892",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2001"
    },
    {
      "type": "added",
      "affecting": "uksi/2001/892",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3219/regulation/2",
    "retrieved_at": "2026-10-29T09:33:41.440978+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}