[171ZZ4 Part 12ZC: supplementary]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[171ZZ4  Part 12ZC: supplementary]

[(1)     In this Part—

“adoption pay period” has the meaning given in section 171ZN(2);

“employer”, 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;

“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);

“maternity allowance period” has the meaning given in section 35(2);

“maternity pay period” has the meaning given in section 165(1);

“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

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