# The Insurance Companies (Pensions Business) (Transitional Provisions) Regulations 1992, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“accounting period” means any accounting period in relation to which Schedule 19AB has effect;
“the Board” means the Commissioners of Inland Revenue;
“the closing transitional date” shall be construed in accordance with regulation 3(2);
“the corresponding accounting period”, in relation to a provisional repayment period, is the accounting period in which that provisional repayment period falls;
“insurance company” means a company to which Part II of the Insurance Companies Act 1982 applies;
“the Management Act” means the Taxes Management Act 1970;
“maximum reduced entitlement” has the meaning given by paragraph 4(6) of Schedule 19AB;
“the opening transitional date” shall be construed in accordance with regulation 3(1);
“paragraph 4” and “paragraph 5” mean, respectively, paragraph 4 and paragraph 5 of Schedule 19AB;
“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;
“Schedule 19AB” means Schedule 19AB to the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/1992/2326/regulation/2 (the official version)
Page: https://openlegislation.uk/insurance-companies-pensions-business-transitional-provisions-regulations-1992/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.