{
  "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-2",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-2.json",
  "legislation": "uksi/1988/1013",
  "legislation_title": "The Personal Pension Schemes (Relief at Source) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations unless the context otherwise requires—\n“arrangements” means approved personal pension arrangements within the meaning of section 630;\n“the Board” means the Commissioners of Inland Revenue;\n“net contribution” means a contribution from which an individual deducts an amount equal to income tax at the basic rate by virtue of section 639(3) and (4);\n“net relevant Schedule E earnings” means“relevant Schedule E earnings” computed in accordance with section 646;\n“relevant Schedule E earnings” means“relevant earnings” within the meaning of section 644 but with the omission of subsection 2(c) and (d) of that section;\n“relevant superannuation scheme” means a scheme or arrangement as defined in section 645(3);\n“retirement annuity contract or trust scheme” means a retirement annuity contract or trust scheme approved by the Board under Chapter III of Part XIV of the Act;\n“scheme” means an approved personal pension scheme within the meaning of section 630;\n“section” means a section of the Income and Corporation Taxes Act 1988;\n“tax month” means a period beginning on the 6th day of any month and ending with the 5th day of the following month;\n“year of assessment” means a year beginning with 6th April in any year and ending with 5th April in the following year.\n(2) The Table below indexes other definitions in these Regulations—\nTerm defined\nRegulation\nannual claim\n8\ninterim claim\n8",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1013/regulation/2",
    "retrieved_at": "2026-10-29T16:05:28.427605+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."
}