The Income Tax (Pay As You Earn) (Amendment) Regulations 2012

Interpretation and related matters

60.  In regulation 2(1) (interpretation)—

(a) insert in the appropriate places—

““lower earnings limit” means the lower earnings limit for Class 1 contributions for the purposes of section 5(1) of the Social Security Contributions and Benefits Act 1992(1);”;

““seconded expatriate” means an employee meeting one of the following descriptions—

(a)

an employee in section 689 of ITEPA (employee of non-UK employer); or

(b)

an employee in a branch of an employer where—

(i)

these Regulations would not apply to that employer but for that branch,

(ii)

the employer seconded the employee to that branch, and

(iii)

the employee was not employed in the United Kingdom immediately before the secondment;”, and

(b) for the definition of “Student Loan Regulations” substitute—

““Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 2009(2) or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009(3);”.

(1)

1992 c.4. Section 5 was substituted by paragraph 1 of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c.30) and subsection (1) was amended by section 1(1)(a) of the National Insurance Contributions Act 2008 (c.16).

(2)

S.I. 2009/470, to which there are amendments not relevant to these Regulations.

(3)

S.R. (NI) 2009 No. 128, to which there are amendments not relevant to these Regulations.