Health and Social Care Levy Act 2021

6 Interpretation

In this Act—

• “HMRC” means Her Majesty’s Revenue and Customs;

• “national insurance contributions” means any contributions under—

  (a)

  Part 1 of SSCBA 1992, or

  (b)

  Part 1 of SSCB(NI)A 1992;

• “pension age restriction provisions” has the meaning given section 1(4);

• “qualifying national insurance contribution” has the meaning given by section 1(3);

• “SSAA 1992” means the Social Security Administration Act 1992;

• “SSA(NI)A 1992” means the Social Security Administration (Northern Ireland) Act 1992;

• “SSCBA 1992” means the Social Security Contributions and Benefits Act 1992;

• “SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “tax year” has the meaning given by section 122 of SSCBA 1992 (interpretation of Parts 1 to 6 of that Act).