Part 1GENERAL

Interpretation

3.  In these Regulations—

“the 1992 Act” means the Social Security Contributions and Benefits Act 1992(1);

“the 1996 Act” means the Employment Rights Act 1996(2);

“associated employer” is to be construed in accordance with section 231 of the 1996 Act;

“C” means the child in relation to whom an entitlement to statutory neonatal care pay arises;

“the Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

“relevant week” has the meaning given in section 171ZZ16(6) of the 1992 Act;

“statutory neonatal care pay” means statutory neonatal care pay payable in accordance with Part 12ZE of the 1992 Act;

“statutory pay week” has the meaning given in section 171ZZ19(11) of the 1992 Act;

“Tier 1 period” means the period beginning with the day C starts receiving neonatal care and ending with the 7th day after the day C stops receiving neonatal care;

“Tier 2 period” means any period of time in the qualifying period specified in regulation 10 (qualifying period) which is not a tier 1 period;

“week”, except in Part 3, means a period of seven days(3).