Regulation 2 Interpretation

In these Regulations unless the context otherwise requires —

• “the Board” means the Commissioners of Inland Revenue;

• “business” includes a trade or profession and includes any activity carried on by a body of persons, whether corporate or unincorporate;

• “control”, in relation to a body corporate or partnership, has the meaning given to it by section 840; and the definition of

• “control” in that section applies (with the necessary modifications) in relation to an unincorporated association as it applies in relation to a body corporate;

• “relevant employer” means —

  1. (a)

     an associated employer, or

  2. (b)

     an employer —

     1. (i)

        who has acquired, or who has been acquired by, or who has merged with, an employer who had established a scheme before 17th March 1987, or

     2. (ii)

        who has taken over the whole or part of the business of such an employer;

• “section” means a section of, and “Schedule” means Schedule 23 to, the Income and Corporation Taxes Act 1988^f1;

• “total pension” means in relation to an employee the aggregate of all benefits (including the value in terms of an annual pension of any lump sum or sums received or receivable by the employee) —

  1. (a)

     from schemes established by his employer, or to which his employer has contributed, and

  2. (b)

     from schemes to which his employer has not contributed and which provide benefits in addition to those provided by schemes to which he has contributed.

For the purpose of these Regulations an employer is associated with another employer if (directly or indirectly) one is controlled by the other or if both are controlled by a third person, and the expression “associated employer” shall be construed accordingly.