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National Insurance Contributions Act 2011

National Insurance Contributions Act 2011

2011 CHAPTER 3

Commentary on Sections

Part 2: Regional secondary contributions holiday for new businesses

Section 11: Interpretation of Part 2

88.Subsection (1) defines, or gives signposts to the definitions of, words and phrases which have been used in Part 2.

89.The principal enactments relating to NICs are SSCBA 1992 and, in relation to employment in Northern Ireland, SSCB(NI)A 1992. Subsection (2) provides that expressions used both in this Part and in Part 1 of SSCBA 1992 or, if appropriate, Part 1 of SSCB(NI)A 1992 have the same meaning in this Part as they do for the purposes of that Part.

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