[F1Interpretation of Chapter 4U.K.
97A.—(1) In this Chapter—
“HM Revenue and Customs” means Her Majesty’s Revenue and Customs;
“lower amount” means the amount mentioned in regulation 97C(5);
“managed service company” has the meaning given by section 61B of ITEPA;
“paragraph (b) associate” means a person who—
is within section 688A(2)(d), and
is within that provision by virtue of a connection with a person who is within section 688A(2)(b);
“paragraph (c) associate” means a person who—
is within section 688A(2)(d), and
is within that provision by virtue of a connection with a person who is within section 688A(2)(c);
“qualifying period” means a tax period beginning on or after 6th August 2007;
[F2“relevant apprenticeship levy debt” means a debt specified in regulation 97B;]
“relevant PAYE debt” means a debt specified in regulation 97B;
“specified amount” means the amount mentioned in regulation 97C(1)(b);
“transfer notice” means the notice mentioned in regulation 97C(4);
“transferee” means the person mentioned in regulation 97C(4).
(2) In this Chapter references to section 688A, however expressed, are references to section 688A of ITEPA.]
Textual Amendments
F1Pt. 4 Ch. 4 inserted (6.8.2007) by The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 (S.I. 2007/2069), regs. 1, 2
F2Words in reg. 97A(1) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(5)