{
  "url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005/regulation-2.json",
  "legislation": "uksi/2005/1907",
  "legislation_title": "The Pension Protection Fund (Tax) (2005-06) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this regulation—\n(a) paragraph (2) gives the meaning of the abbreviated references to Acts and instruments used in these Regulations, and\n(b) paragraph (3) deals with other expressions used in these Regulations.\n(2) In these Regulations—\n“the Pensions Act” (without more) means the Pensions Act 2004;\n“the 1988 Act” means the Income and Corporation Taxes Act 1988;\n“the 1992 Act” means the Taxation of Chargeable Gains Act 1992;\n“the 2003 Act” means the Income Tax (Earnings and Pensions) Act 2003;\n“the 2005 Order” means the Pensions (Northern Ireland) Order 2005.\n(3) In these Regulations—\n“the Board of the Pension Protection Fund” means the body corporate established under section 107 of the Pensions Act;\n“exempt approved scheme” means an exempt approved scheme within the meaning of Chapter 1 of Part 14 of the 1988 Act (see section 592(1) of that Act);\n“the Fraud Compensation Fund” has the meaning given by regulation 3(1);\n“fraud compensation payment”—\n(a) in England, Wales and Scotland means a fraud compensation payment within the meaning of Part 2 of the Pensions Act (see section 182(1) of that Act), and\n(b) in Northern Ireland means a fraud compensation payment within the meaning of Part 3 of the 2005 Order (see Article 165(1) of that Order);\n“the Pension Protection Fund” has the meaning given by regulation 3(1);\n“the Pensions Act Funds” has the meaning given by regulation 3(1);\n“the Pensions Act levies” means the levies specified in paragraph (2) or (3) of regulation 3, as the case may require.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 35."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1992 c. 12."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2003 c. 1."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 2005/255 (N.I. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1907/regulation/2",
    "retrieved_at": "2026-10-29T04:56:13.220220+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."
}