[171ZZ14 Supplementary]

[171ZZ14 Ìý³§³Ü±è±è±ô±ð³¾±ð²Ô³Ù²¹°ù²â±Õ

[(1)     In this Part—

“child†means a person under the age of 18 (see also section 171ZZ15 for the application of this Part in relation to stillbirths);

“employerâ€, in relation to a person who is an employee, means a person who—

(a)     under section 6 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;

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

“prescribed†means prescribed by regulations.

(2)     In this Part, “employee†means a person who is gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5).

(3)

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