{
  "url": "https://openlegislation.uk/personal-pension-schemes-minimum-contributions-under-the-social-security-act-1986-regulations-1988/regulation-2",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-minimum-contributions-under-the-social-security-act-1986-regulations-1988/regulation-2.json",
  "legislation": "uksi/1988/1012",
  "legislation_title": "The Personal Pension Schemes (Minimum Contributions under the Social Security Act 1986) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-minimum-contributions-under-the-social-security-act-1986-regulations-1988",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires—\n“the Act” means the Income and Corporation Taxes Act 1988;\n“the Board” means the Commissioners of Inland Revenue;\n“tax week” means one of the successive periods in a tax year beginning with the first day of that year and every 7th day thereafter; the last day of a tax year (or, in the case of a tax year ending in a leap year, the last 2 days) to be treated accordingly as a separate tax week;\n“tax year” means the 12 months beginning with 6th April in any year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1012/regulation/2",
    "retrieved_at": "2026-10-29T16:05:29.139237+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."
}