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3. In regulation 2(1) (Interpretation)—
(a)at the end of the definition of “employed earner”, there shall be inserted “and also includes a person who is in receipt of a payment which is payable under any statutory provision having effect in Great Britain and which corresponds to statutory sick pay or statutory maternity pay(1)”;
(b)there shall be inserted in the appropriate places the following definitions—
““charity” has the meaning given by section 35 of the Charities Act (Northern Ireland) 1964(2), and “charitable body” shall be construed accordingly;
“higher rate” where it relates to rates of tax means any rate of income tax determined in pursuance of section 1(2)(b) of the Income and Corporation Taxes Act 1988(3);
“incapacity benefit” means long-term incapacity benefit or short-term incapacity benefit under Part II of the 1992 Act(4);
“long-term incapacity benefit” means long-term incapacity benefit under Part II of the 1992 Act;
“short-term incapacity benefit” means short-term incapacity benefit under Part II of the 1992 Act;
“statutory maternity pay” means statutory maternity pay under Part XII of the 1992 Act;
“statutory sick pay” means statutory sick pay under Part XI of the 1992 Act;
“the 1992 Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992(5); and
“voluntary organisation” means any association carrying on any activities otherwise than for the purpose of gain by the association or by individual members.”
See the Social Security Contributions and Benefits Act 1992 (c. 4), Parts XI and XII Back [1]
1988 c. 1; Section 1(2)(b) was substituted by section 24(2)(a) of the Finance Act 1988 c. 39 and amended by Article 2(2)(b) of S.I. 1993/755
Part II was amended by Articles 3 to 5 of, and paragraphs 2 to 7 of Part I of Schedule 1 to, the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 S.I. 1994/1898 (N.I. 12)
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