# The Working Tax Credit (Payment by Employers) Regulations 2002, Regulation 2: Interpretation


(1) In these Regulations—
“amendment notice” shall be construed in accordance with regulation 5(1);
“the Board” means the Commissioners of Inland Revenue;
“the Contributions Regulations” means the Social Security (Contributions) Regulations 2001;
“emoluments” means any income assessable to income tax under Schedule E;
“employer” and “employee” shall be construed in accordance with section 25(5) of the Tax Credits Act 2002;
“employer’s place of business” means—
(a) the place where the trade, profession, vocation or business of the employer is carried on, or
(b) if the trade, profession, vocation or business of the employer is carried on at more than one place, the head office or the place where it is mainly carried on;
“Employments Regulations” means the Income Tax (Employments) Regulations 1993;
“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 April and ending on the 5th July in any income tax year, or beginning on the 6th July and ending on the 5th October in that year, or beginning on the 6th October and ending on the 5th January in that year, or beginning on the 6th January and ending on the 5th April in that year;
“income tax year” means a year beginning on 6th April in any year and ending on 5th April in the following year;
“the Management Act” means the Taxes Management Act 1970;
“pay period” means the period by reference to which an employee’s emoluments are paid, whether weekly, monthly or otherwise;
“relevant employer” has the meaning given by regulation 3;
“start notice” shall be construed in accordance with regulation 4(1);
“stop notice” shall be construed in accordance with regulation 12(1);
“the Taxes Act” means the Income and Corporation Taxes Act 1988.
(2) Any notice given under these Regulations to or by the Board must be in writing.
(3) In paragraph (2) “writing” includes writing produced by electronic communications that are approved by the Board.

---
Source: https://www.legislation.gov.uk/uksi/2002/2172/regulation/2 (the official version)
Page: https://openlegislation.uk/working-tax-credit-payment-by-employers-regulations-2002/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.