National Insurance Contributions Act 2022

13 Interpretation etc

(1) Expressions which are used in the 1992 Acts have the same meaning in this Act as in those Acts (unless the contrary intention appears).

(2) In this Act—

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

• “the 1992 Acts” are the 1992 Act and the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “business premises”, in relation to an employer, means premises at or on which the employer’s business is carried on;

• “employment in a civilian capacity” means employment other than service as a member of Her Majesty’s forces (within the meaning of the Armed Forces Act 2006);

• “freeport tax site” has the meaning given by section 113 of the Finance Act 2021 (designation of freeport tax sites);

• “premises” means a building or structure or part of a building or structure;

• “public authority” includes any person whose activities involve the performance of functions (whether or not in the United Kingdom) which are of a public nature;

• “the regular forces” has the meaning given by section 374 of the Armed Forces Act 2006.