[171ZZ14 Supplementary]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[171ZZ14 听厂耻辫辫濒别尘别苍迟补谤测闭

[(1)聽聽聽聽 In this Part鈥

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

鈥渆mployer鈥, in relation to a person who is an employee, means a person who鈥

(a)聽聽聽聽 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)聽聽聽聽 would be liable to pay such contributions but for鈥

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

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

鈥渕odifications鈥 includes additions, omissions and amendments, and related expressions are to be read accordingly;

鈥減rescribed鈥 means prescribed by regulations.

(2)聽聽聽聽 In this Part, 鈥渆mployee鈥 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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