Regulation 2

In these Regulations, unless the context otherwise requires —[Deleted by S 454/2014 wef 01/07/2014]“Agency” means the Skills and Workforce Development Agency established by section 3 of the Skills and Workforce Development Agency Act 2026 and includes any officer, employee or agent of the Agency authorised by the Agency in that behalf;“executor” means any executor, administrator or other person administering the estate of a deceased person;“incapacitated person” means an infant or a mentally disordered person;“records” includes books of accounts, payroll, receipts, salaries or wages books, attendance books or lists, or time books in whatever form they may be kept, bank accounts and other documents;“return” means a return of payroll required under these Regulations.