Section 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—^F1F2

“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);

“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;

“special tax site” has the meaning given by section 113 of the Finance Act 2021 (designation of special tax sites).