Part 2

Regional secondary contributions holiday for new businesses

Interpretation of Part 2
11
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—
  1. paragraph 10 of Schedule 4 to the 2001 Regulations (monthly payments), or
  2. paragraph 11 of that Schedule (quarterly payments);
- “the Eastern Region” means—
  1. the counties of Bedford, Cambridgeshire, Central Bedfordshire, Essex, Hertfordshire, Norfolk and Suffolk, and
  2. 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—
  1. the counties of Buckinghamshire, East Sussex, Hampshire, the Isle of Wight, Kent, Oxfordshire, Surrey and West Sussex, and
  2. 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.