In this Part—

• “the 2001 Regulations” means the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004);

• “the appropriate amount” is to be read in accordance with section 7;

• “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);

• “Class 1 contributions payments” means payments under—

  1. a

     paragraph 10 of Schedule 4 to the 2001 Regulations (monthly payments), or

  2. b

     paragraph 11 of that Schedule (quarterly payments);

• “the Eastern Region” means—

  1. a

     the counties of Bedford, Cambridgeshire, Central Bedfordshire, Essex, Hertfordshire, Norfolk and Suffolk, and

  2. b

     the non-metropolitan districts of Luton, Peterborough, Southend-on-Sea and Thurrock;

• “the excluded regions” has the meaning given by section 4(5);

• “HMRC” means the Commissioners for Her Majesty's Revenue and Customs;

• “holiday period” has the meaning given by section 6(4);

• “qualifying employee” has the meaning given by section 6;

• “the relevant period” has the meaning given by section 4(4);

• “the South East Region” means—

  1. a

     the counties of Buckinghamshire, East Sussex, Hampshire, the Isle of Wight, Kent, Oxfordshire, Surrey and West Sussex, and

  2. b

     the non-metropolitan districts of Bracknell Forest, Brighton and Hove, Medway, Milton Keynes, Portsmouth, Reading, Slough, Southampton, West Berkshire, Windsor and Maidenhead and Wokingham.

Expressions used in this Part and in Part 1 of SSCBA 1992 or SSCB(NI)A 1992 have the same meaning for the purposes of this Part as they have for the purposes of that Part.