{
  "url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-regulations-1987/regulation-2",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-regulations-1987/regulation-2.json",
  "legislation": "uksi/1987/1749",
  "legislation_title": "The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-regulations-1987",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations unless the context otherwise requires —\n“the Board” means the Commissioners of Inland Revenue;\n“scheme administrator” means the administrator of a scheme;\n“scheme member” means a member of a scheme;\n“section” means a section of the Finance Act 1970;\n“tax month” means a period beginning on the 6th day of any month and ending on the 5th day of the following month;\n“the Schedule” means Part II of Schedule 5 to the Finance Act 1970;\n“year of assessment” means a year beginning with 6th April in any year and ending with 5th April in the following year.\n(2) The Table below indexes other definitions in these Regulations —\nTerm defined\nRegulation\nannual claim\n6\ninterim claim\n6\nscheme\n4",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1990/585",
      "affecting_title": "The Occupational Pension Schemes (Additional Voluntary Contributions) (Amendment) Regulations 1990"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1749/regulation/2",
    "retrieved_at": "2026-10-29T16:19:39.757558+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."
}