Part 2Regional secondary contributions holiday for new businesses

11Interpretation of Part 2

(1)

In this Part—

“the 2001 Regulations” means the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004);

“the appropriate amount” is to be read in accordance with section 7;

“arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);

“Class 1 contributions payments” means payments under—

(a)

paragraph 10 of Schedule 4 to the 2001 Regulations (monthly payments), or

(b)

paragraph 11 of that Schedule (quarterly payments);

“the Eastern Region” means—

(a)

the counties of Bedford, Cambridgeshire, Central Bedfordshire, Essex, Hertfordshire, Norfolk and Suffolk, and

(b)

the non-metropolitan districts of Luton, Peterborough, Southend-on-Sea and Thurrock;

“the excluded regions” has the meaning given by section 4(5);

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

“holiday period” has the meaning given by section 6(4);

“qualifying employee” has the meaning given by section 6;

“the relevant period” has the meaning given by section 4(4);

“the South East Region” means—

(a)

the counties of Buckinghamshire, East Sussex, Hampshire, the Isle of Wight, Kent, Oxfordshire, Surrey and West Sussex, and

(b)

the non-metropolitan districts of Bracknell Forest, Brighton and Hove, Medway, Milton Keynes, Portsmouth, Reading, Slough, Southampton, West Berkshire, Windsor and Maidenhead and Wokingham.

(2)

Expressions used in this Part and in Part 1 of SSCBA 1992 or SSCB(NI)A 1992 have the same meaning for the purposes of this Part as they have for the purposes of that Part.