Payroll Tax (Pandemic) Order (No. 3) 2020
3Interpretation
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3 Interpretation
(1) In this order –
relevant deed means a deed, entered into by the Crown and a relevant employer, that specifies that the deed is for the purpose of assisting the employer, and some or all of the employer’s staff, to comply with COVID Safe Measures in connection with the delivery of –
(a) a hotel quarantine service; or
(b) services related to, or necessary to enable, the provision of a hotel quarantine service, including but not limited to transportation, cleaning, and interpreting services;
relevant employee means a person to whom a relevant employer is liable to pay, or pays, in accordance with the terms of a relevant deed, a wage supplement amount;
relevant employer means a person who is required under a relevant deed to pay a wage supplement amount;
wage supplement amount, in relation to a relevant employee, means an amount of money paid, or payable, to the relevant employee, in accordance with the terms of a relevant deed, by a relevant employer.
(2) The Acts Interpretation Act 1931 applies to the interpretation of this order as if this order were by-laws.