# The Pensions Regulator (Contribution Notices and Restoration Orders) Regulations 2005, Regulation 2: Interpretation


(1) In these Regulations—
“the 1988 Act” means the Income and Corporation Taxes Act 1988 ;
“the Act” means the Pensions Act 2004;
“registered for tax purposes” in relation to a scheme, means registered in accordance with section 153 of the Finance Act 2004 (registration of pension schemes) or treated as registered by virtue of Schedule 36 of that Act (pension schemes etc: transitional provisions and savings);
“relevant public authority” has the meaning given in section 307(4) (modification of the Act in relation to certain categories of schemes); and
“tax approved scheme” means a scheme which is approved or was formerly approved under section 590 (conditions for approval of retirement benefit schemes) or 591 (discretionary approval) of the 1988 Act or in respect of which an application for such approval has been duly made but has not been determined.
(2) In these Regulations, unless otherwise stated, a reference to a numbered section is a reference to the section of the Act bearing that number.

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Source: https://www.legislation.gov.uk/uksi/2005/931/regulation/2 (the official version)
Page: https://openlegislation.uk/pensions-regulator-contribution-notices-and-restoration-orders-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.