CIRD60105 - Remediation of contaminated land: tax credit: definitions

PAYE regulations

'PAYE regulations' means regulations under ICTA88/S203 (FA01/SCH22/PARA16 (5)).

National Insurance Contributions

'National Insurance Contributions' means contributions under Part I of the Social Security Contributions and Benefits Act 1992 or Part I of the Social Security and Benefits (Northern Ireland) Act 1992 (FA01/SCH22/PARA31).

Payment period

'Payment period' means a period, ending on the 5th day of a month, for which the company is liable to account to the Inland Revenue for income tax and national insurance contributions (sub- paragraph 5 of FA01/SCH22/PARA16).