2 Interpretation
1 In these Regulations “ITEPA” means the Income Tax (Earnings and Pensions) Act 2003, and the following expressions have the same meaning as they have for the purposes of Chapter 9 of Part 2 of that Act—
“associate”;
“managed service company”;
“payment or benefit”;
“worker”.
2 In these Regulations—
“attributable earnings” has the meaning given by regulation 3(2);
“secondary Class 1 contributions” has the meaning given by section 6 of SSCBA;
“secondary contributor” has the meaning given by section 7 of SSCBA;
“SSCBA” means the Social Security Contributions and Benefits Act 1992;
“SSCR” means the Social Security (Contributions) Regulations 2001.
S.I. 2001/1005: there are amendments, but none are relevant for present purposes.
3 In the application of these Regulations to Northern Ireland a reference to an enactment applying to Great Britain is to be read as a reference to the corresponding enactment applying in Northern Ireland.