{
  "url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/regulation-2.json",
  "legislation": "uksi/1992/2326",
  "legislation_title": "The Insurance Companies (Pensions Business) (Transitional Provisions) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires—\n“accounting period” means any accounting period in relation to which Schedule 19AB has effect;\n“the Board” means the Commissioners of Inland Revenue;\n“the closing transitional date” shall be construed in accordance with regulation 3(2);\n“the corresponding accounting period”, in relation to a provisional repayment period, is the accounting period in which that provisional repayment period falls;\n“insurance company” means a company to which Part II of the Insurance Companies Act 1982 applies;\n“the Management Act” means the Taxes Management Act 1970;\n“maximum reduced entitlement” has the meaning given by paragraph 4(6) of Schedule 19AB;\n“the opening transitional date” shall be construed in accordance with regulation 3(1);\n“paragraph 4” and “paragraph 5” mean, respectively, paragraph 4 and paragraph 5 of Schedule 19AB;\n“provisional repayment” has the meaning given by paragraph 6(1) of Schedule 19AB and “provisional repayment period” shall be construed in accordance with paragraph 1 of that Schedule;\n“Schedule 19AB” means Schedule 19AB to the Taxes Act;\n“the Taxes Act” means the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1982 c. 50."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "uksi/1996/1",
      "affecting_title": "The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/1996/1",
      "affecting_title": "The Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2326/regulation/2",
    "retrieved_at": "2026-10-29T14:15:48.014044+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}