[171ZJ Part 12ZA: supplementary]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[171ZJ  Part 12ZA: supplementary]

[(1)     In this Part of this Act—

“the Board” means the Commissioners of Inland Revenue;

[“employer”, in relation to a person who is an employee, means a person who—

(a)     under section 6 above is, liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or

(b)     would be liable to pay such contributions but for—

(i)     the condition in section 6(1)(b), or

(ii)     the employee being under the age of 16;]

[“local authority” has the same meaning as in the Children Act 1989 (see section 105(1) of that Act);]

[“local authority foster parent” has the same meaning as in the Children Act 1989 (see [section 105(1)] of that Act);]

“modifications” includes additions, omissions and amendments, and related expressions are to be read accordingly;

“prescribed” means prescribed by regulations.

(2)     In this Part of this Act, “employee” means a person who is—

(a)     gainfully employed in Great Britain either under a contract of service or in an office (including

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