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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations—

  • “personal pension scheme” has the meaning given by section 630(1) of the Income and Corporation Taxes Act 1988f1;

  • “the principal Regulations” means the Personal Pension Schemes (Relief at Source) Regulations 1988f2;

  • “regulation” means a regulation of the principal Regulations.

Annotations

Footnotes

f1

Section 630(1) was amended by paragraph 2 of Schedule 11 to the Finance Act 1995 (c. 4) and by paragraph 5 of Schedule 13.

f2

S.I. 1988/1013.