171ZS(1)  In this Part of this Act–

adoption pay period”  has the meaning given by section 171ZN(2) above;

the Board”  means the Commissioners of Inland Revenue;

employer” , in relation to a person who is an employee, means a person who–

(a)under section 6 above 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;

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