{
  "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/regulation-3",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/regulation-3.json",
  "legislation": "uksi/2000/2315",
  "legislation_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 2(1)—\n(a) after the definition of “arrangements” there shall be inserted the following definition—\n““basis year” shall be construed in accordance with section 646B;”;\n(b) after the definition of “the Board” there shall be inserted the following definitions—\n““earnings threshold” has the meaning given by section 630(1);\n“electronic signature” has the meaning given by section 7(2) of the Electronic Communications Act 2000;”;\n(c) for the definitions of “net relevant Schedule E earnings” and “relevant Schedule E earnings” there shall be substituted the following definitions—\n““net relevant earnings” means relevant earnings computed in accordance with section 646;\n“permitted maximum” has the meaning given by section 638(4);\n“qualifying post-cessation year” has the meaning given by section 646D(4) and (5);\n“relevant earnings” has the meaning given by section 644;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 646B was inserted by paragraph 22(1) of Schedule 13."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2000 c. 7."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 646 was amended by Part VIII of Schedule 14 to the Finance Act 1988 (c. 39), paragraph 7 of Schedule 7 to the Finance Act 1989 (c. 26), paragraph 8(29) of Schedule 1 to the Capital Allowances Act 1990 (c. 1), and paragraph 21 of Schedule 13."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 638(4) was amended by paragraph 13(3) of Schedule 13."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 646D was inserted by paragraph 23 of Schedule 13."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 644 was amended by Part VIII of Schedule 14 to the Finance Act 1988, paragraph 5 of Schedule 7, and paragraph 16 of Schedule 12, to the Finance Act 1989, and paragraph 15 of Schedule 10 to the Finance Act 1999."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2315/regulation/3",
    "retrieved_at": "2026-10-29T08:34:35.971679+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."
}