Regulation 2 Amendment of regulation A2I1

In regulation A2 (interpretation) insert the following definitions in the appropriate place in alphabetical order—

• ““scheme year” means a period of one year beginning with 1st April and ending with 31st March;”

• ““section 9(2B) rights” has the same meaning as it has in the Occupational Pension Schemes (Contracting-out) Regulations 1996^f1;”

• ““tax year” means any year beginning on 6th April and ending on 5th April the following year;”.