Regulation 2 InterpretationI1

In these Regulations—

• “approved method of electronic communications”, in relation to the delivery of information in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Commissioners, for the delivery of information of that kind or the making of a payment of that kind under that provision,

• “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs,

• “electronic communications” has the meaning given in section 132(10) of the Finance Act 1999,

• “HMRC” means Her Majesty’s Revenue and Customs,

• “national insurance number” means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001^f1,

• “official computer system” means a computer system maintained by or on behalf of HMRC,

• “pension payer” means a person making a relevant payment,

• “pension scheme” and “registered pension scheme” have the meanings given in section 150(1) and (2) respectively of the Finance Act 2004,

• “relevant beneficiary” means a person to whom a relevant payment is made,

• “relevant payment” has the meaning given in regulation 3, and

• “tax year” means a year for which any Act provides for income tax to be charged.