Very confused!

I am knitting my first jumper, have got tot the section that says ‘divide in two for neck’ and am totally confused!

The pattern is on loveknitting and is called ‘Garter Stitch Jumper’.

This is what the pattern says:
Divide work in two for neck. Work across the rst 99 (103) 107 sts, k2tog, k2, turn.

Pass the rst two sts as if to purl with yarn held in front of work, continue in pattern already established across the other sts until 2 sts rem, pass the last 2 sts as if to purl with yarn held in front.

Rep dec on every 2nd row a total of 10 times.

Work 28 rows straight.

Next row and every 2nd row hereafter inc 1 st at the side of the neckline. Inc are placed when 2 sts rem on the needle.

When a total of 10 inc have been made, set work aside and work the other half of the sweater in the same manner.

Any help would be greatly appreciated.

Welcome to the forum!

This sweater is worked cuff to cuff. Now that you’re at the neck, you’ll only work either the front or the back first. When both have been completed you’ll rejoin to work to the opposite cuff.
The decreases on this side of the neck shape the opening to a slight scoop. On the other side of the neck are increases to mirror this shape.

Work across the sts (99 for the smallest size), dec as directed and turn as you would at the end of a row. Leave the remaining sts on the needle unworked or on a holder if you prefer. The slipped sts will make a little hem or finishing on the collar end so pass these first 2 sts and then continue to the last sts of the row and slip as directed. When you turn and work the next row, decrease at the neck edge as above. Repeat this decrease on every other row It’ll be at the end of every RS rows.

Putting a pin or marker on the RS of the work may help orient you in case you need it.
See also the note at the top of the pattern.

Thank you so much. When I do the decrease the second etc time, do I K2tog four stitches before the little space and then knit 2 normally or just k2together on the final 2 stitches?

On the decrease row, work to the last 4sts, k2tog, k2. That’ll keep the decrease away from the sts that are slipped on the next row.

I have now completed one side of the neck…yay! When I ‘work the other side of the neck in the same manner’, do I need to do the decreases/increases so that it creates one large semi circle shape? If so, because I left the stitches on the needle I was working with, do I need to transfer them so that my first row is worked towards the neck rather than the straight outside edge? I am having trouble visualising it!
Thanks in advance.

The sts are ready to be worked as they sit on the needle now. Attach the new end of yarn, k2 k2tog (ssk would be a better dec here) knit to the last 2 sts of the row, then slip the last 2sts purlwise and turn.
Instead of working the decrease at the end of a knit row, work it at the beginning of the row. The ssk will slant along the line of the semicircle.