The Statutory Shared Parental Pay (Administration) Regulations (Northern Ireland) 2015

Interpretation

2.—(1) In these Regulations—

“the 1992 Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992(1);

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

“contributions payments” has the same meaning as in Article 8 of the Employment (Northern Ireland) Order 2002;

“the Contributions Regulations” means the Social Security (Contributions) Regulations 2001(2);

“income tax month” means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;

“income tax quarter” means the period beginning on—

(a)

the 6th day of April and ending on the 5th day of July;

(b)

the 6th day of July and ending on the 5th day of October;

(c)

the 6th day of October and ending on the 5th day of January;

(d)

the 6th day of January and ending on the 5th day of April;

“period of payment of statutory shared parental pay” means each week during which statutory shared parental pay is payable to a person under section 167ZZ2(2) of the 1992 Act(3);

“statutory shared parental pay” means statutory shared parental pay payable in accordance with the provisions of Part 12ZC of the 1992 Act(4);

“tax year” means the 12 months beginning with 6th April in any year;

“writing” includes writing delivered by means of electronic communications to the extent that the electronic communications are approved by directions issued by the Commissioners pursuant to regulations under section 132 of the Finance Act 1999(5).

(2) Any reference in these Regulations to the employees of an employer includes the employer’s former employees(6).

(1)

1992 c. 7.

(2)

S.I. 2001/1004, to which there are amendments not relevant to these Regulations.

(3)

Section 167ZZ2 was inserted by 2015 c. 1 (N.I.), section 5.

(4)

Part 12ZC was inserted by 2015 c. 1 (N.I.), section 5(2),.and is applied by S.R. 2003 No. 221 and S.R. 2015 No. 90.

(5)

1999 c. 16; section 132 was amended by the Communications Act 2003 (c. 21), Schedule 17, paragraph 156.

(6)

Definitions of “employee” and “employer” are provided in S.I. 2002/2836 (N.I. 2), Article 2(2).