# The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000, Regulation 3: Amendments to the principal Regulations


In regulation 2(1)—
(a) after the definition of “arrangements” there shall be inserted the following definition—
““basis year” shall be construed in accordance with section 646B;”;
(b) after the definition of “the Board” there shall be inserted the following definitions—
““earnings threshold” has the meaning given by section 630(1);
“electronic signature” has the meaning given by section 7(2) of the Electronic Communications Act 2000;”;
(c) for the definitions of “net relevant Schedule E earnings” and “relevant Schedule E earnings” there shall be substituted the following definitions—
““net relevant earnings” means relevant earnings computed in accordance with section 646;
“permitted maximum” has the meaning given by section 638(4);
“qualifying post-cessation year” has the meaning given by section 646D(4) and (5);
“relevant earnings” has the meaning given by section 644;”.

---
Source: https://www.legislation.gov.uk/uksi/2000/2315/regulation/3 (the official version)
Page: https://openlegislation.uk/personal-pension-schemes-relief-at-source-amendment-regulations-2000/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.