The Reserve Forces (Payments to Employers and Partners) (Isle of Man) Regulations 2018

Regulation 2

SCHEDULE MODIFICATIONS OF THE RESERVE FORCES (PAYMENTS TO EMPLOYERS AND PARTNERS) REGULATIONS 2014 (SI 2014/2410) IN THEIR APPLICATION TO THE ISLE OF MAN

1.  In regulation 2(1) (interpretation)—

(a) for the definition of “public authority” substitute—

““public authority” means a public authority listed in Schedule 1 to the Freedom of Information Act 2015 (an Act of Tynwald: c. 8);”;

(b) in the definition of “relevant date”, for the words “these Regulations come into force” substitute “2nd October 2018”; and

(c) for the definition of “undertaking” substitute—

““undertaking” means—

(a)

a body corporate or partnership; or

(b)

an unincorporated association carrying on a trade or business, with or without a view to profit;”.

2.  For regulation 12 (transitional arrangements), substitute—

“12.   In respect of a period of relevant service which begins before 2nd October 2018 and continues on or after that date, for the purposes of these Regulations “relevant date” means 2nd October 2018.”.

3.  In Schedule 1 (qualifying conditions), for paragraph 3 substitute—

“3.   In this Schedule “turnover”, in relation to an undertaking, means the amounts derived from the provision of goods and services, after deduction of—

(a) trade discounts;

(b) value added tax; and

(c) any other taxes based on the amounts so derived.”.