{
  "url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-2",
  "json_url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006/regulation-2.json",
  "legislation": "uksi/2006/1958",
  "legislation_title": "The Pensions Schemes (Taxable Property Provisions) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/pensions-schemes-taxable-property-provisions-regulations-2006",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“taxable property” has the meaning in Schedule 29A;\n“taxable property provisions” has the meaning in paragraph 1(3) of that Schedule; and\nany reference (without more) to a numbered section or Schedule is a reference to that section of, or Schedule to, the Finance Act 2004.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1958/regulation/2",
    "retrieved_at": "2026-10-29T04:25:07.459622+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."
}