Citation, commencement and interpretationE+W+S
1.—(1) These Regulations may be cited as the Employers' Duties (Implementation) Regulations 2010 and shall come into force on [F11st June 2012, immediately after the time when the amendments to these Regulations made by the Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 come into force].
(2) In these Regulations—
“the Act” means the Pensions Act 2008;
[F2“deferral date” means the date specified in a notice given by an employer under regulation 4B(1) or (2);]
“employer[F3, except in regulations 4B and 4C,]” has the meaning given by–
section 88(7) of the Act; and
regulation 2(2);
“the employers' duties” means sections 2 to 9 of the Act;
“HMRC” means Her Majesty's Revenue and Customs;
“PAYE income” has the same meaning as in section 683 of the Income Tax (Earnings and Pensions) Act 2003 M1;
“PAYE reference number” means a number issued by HMRC to a corresponding PAYE scheme, enabling an employer to pay over amounts deducted to HMRC;
“PAYE scheme” means the HMRC record [F4applicable] to an employer who–
employs; or
intends to employ,
a worker or workers to whom PAYE income is payable;
“scheme administrator” has the same meaning as in section 270 of the Finance Act 2004 M2; and
[F5 “staging date” means the date prescribed in accordance with regulation 2(1) on which the employers’ duties apply to employers. ]
Textual Amendments
F1Words in reg. 1(1) substituted (1.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/215), regs. 1(2)(b), 3(a)
F2Words in reg. 1(2) inserted (1.4.2017) by The Employers Duties (Implementation) (Amendment) Regulations 2017 (S.I. 2017/347), regs. 1, 3(1)(a)
F3Words in reg. 1(2) inserted (1.4.2017) by The Employers Duties (Implementation) (Amendment) Regulations 2017 (S.I. 2017/347), regs. 1, 3(1)(b)
F4Word in reg. 1(2) substituted (1.6.2012) by The Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/215), regs. 1(2)(a), 3(b)
F5Words in reg. 1(2) substituted (1.10.2012) by The Employers' Duties (Implementation) (Amendment) Regulations 2012 (S.I. 2012/1813), regs. 1, 2(2)
Marginal Citations