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Legislation
National Insurance Contributions Act 2011

Part 2 Regional secondary contributions holiday for new businesses

  • Section 4 Holiday for new businesses
  • Section 5 Starting a new business
  • Section 6 Qualifying employees
  • Section 7 The appropriate amount
  • Section 8 Making of deductions or refunds
  • Section 9 Retention of records
  • Section 10 Anti-avoidance
  • Section 11 Interpretation of Part 2
  1. Part 2 · Regional secondary contributions holiday for new businesses
  2. Interpretation of Part 2

Section 11 | Interpretation of Part 2

From legislation.gov.uk

(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.

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