Regulation 2 Interpretation

In these Regulations —

• “Part I scheme” means the occupational pension scheme constituted by Part I of the 1993 Act;

• “relevant date” means

  1. (a)

     in respect of a transfer out of the Part I scheme or the section 19 scheme, the qualifying member’s last day of service or, if later, the date on which a written application for the calculation of benefits for the purpose of transfer was received by the Treasury; and

  2. (b)

     in respect of a transfer in to the Part I scheme or the section 19 scheme, the date on which the transfer payment is received by the administrators;

• “retirement benefits scheme” has the meaning given to it in section 611 of the 1988 Act;

• “section 19 scheme” means the occupational pension scheme constituted by section 19 of the 1993 Act;

• “the 1988 Act” means the Income and Corporation Taxes Act 1988^f1;

• “the 1993 Act” means the Judicial Pensions and Retirement Act 1993.

Reference to a Table by number alone means the Table so numbered in Schedule 2 to these Regulations.