Regulation 4 Amendments to the 1995 Regulations

Regulation 1.2 (Interpretation) is amended as follows.

In the definition of “AVC scheme” delete “other than a FSAVC scheme”.

The definition of “approved scheme” is revoked.

After the definition of “authorised provider” insert ““benefit crystallisation event” has the meaning given to it in section 216 of the 2004 Act;”.

The definition of “death benefit” is revoked.

In the definition of “existing scheme” for “a” substitute “an additional”.

The definition of “FSAVC scheme” is revoked.

The definitions of “leading scheme” and “main scheme” are revoked and in their place insert ““lifetime allowance charge” has the meaning given to it in section 214 of the 2004 Act;”.

The definition of “retirement benefits scheme” is revoked.

The definition of “the 1988 Act” is revoked.

After the definition of “the 1993 Act” insert ““the 2004 Act” means the Finance Act 2004^f1;”.

The definition of “the 1993 Regulations” is revoked.

After the definition of “qualifying judicial office” insert ““registered scheme” means a pension scheme that is a registered pension scheme under Part 4 of the 2004 Act;”.

The definition of “retained death benefits” is revoked.

After the definition of “registered scheme” insert ““tax year” has the meaning given in section 279(1) of the 2004 Act.”.

The definition of “voluntary contributions scheme” is revoked.