# The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987, Regulation 2: Interpretation


(1) In these Regulations unless the context otherwise requires —
“the Board” means the Commissioners of Inland Revenue;
“scheme administrator” means the administrator of a scheme;
“scheme member” means a member of a scheme;
“section” means a section of the Finance Act 1970;
“tax month” means a period beginning on the 6th day of any month and ending on the 5th day of the following month;
“the Schedule” means Part II of Schedule 5 to the Finance Act 1970;
“year of assessment” means a year beginning with 6th April in any year and ending with 5th April in the following year.
(2) The Table below indexes other definitions in these Regulations —
Term defined
Regulation
annual claim
6
interim claim
6
scheme
4

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Source: https://www.legislation.gov.uk/uksi/1987/1749/regulation/2 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-regulations-1987/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.