6Interpretation

In this Act—

“HMRC” means Her Majesty’s Revenue and Customs;

“national insurance contributions” means any contributions under—

(a)

Part 1 of SSCBA 1992, or

(b)

Part 1 of SSCB(NI)A 1992;

“pension age restriction provisions” has the meaning given section 1(4);

“qualifying national insurance contribution” has the meaning given by section 1(3);

“SSAA 1992” means the Social Security Administration Act 1992;

“SSA(NI)A 1992” means the Social Security Administration (Northern Ireland) Act 1992;

“SSCBA 1992” means the Social Security Contributions and Benefits Act 1992;

“SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“tax year” has the meaning given by section 122 of SSCBA 1992 (interpretation of Parts 1 to 6 of that Act).