# The Police Pensions (Additional Voluntary Contributions) Regulations 1991, Regulation 2: Interpretation Extent: E+W+S (1) In these Regulations, unless the context otherwise requires, any reference to a numbered regulation or Schedule is to be construed as a reference to the regulation or Schedule which bears that number in these Regulations, and any reference to a numbered paragraph in a regulation of or a Schedule to these Regulations is to be construed as a reference to the paragraph bearing that number in that regulation or, as the case may be, that Schedule. (2) In these Regulations references to the Taxes Act are references to the Income and Corporation Taxes Act 1988 , references to the 1999 Act are references to the Welfare Reform and Pensions Act 1999 and references to the 1987 Regulations are references to the Police Pensions Regulations 1987. (3) In these Regulations, unless the context otherwise requires— “the 1993 Act” means the Pension Schemes Act 1993; “the 1999 Act” means the Welfare Reform and Pensions Act 1999; “the 2014 Act” means the Taxation of Pensions Act 2014; “the 2009 Regulations” means the Registered Pension Schemes (Authorised Payments) Regulations 2009; “approved additional voluntary contributions provider” means The Equitable Life Assurance Society Utmost Life and Pensions Limited or The Standard Life Assurance Company , The Standard Life Assurance Company or Utmost Life and Pensions Limited; ... “the AVC scheme” means the occupational pension scheme (within the meaning of section 1 of the Pension Schemes Act 1993) established under section 1 of the Police Pensions Act 1976 and these Regulations; “basic contributions” means contributions paid pursuant to an election under regulation 4(1); “basic contributor” is to be construed in accordance with regulation 7; “cash equivalent” means a cash equivalent mentioned in paragraph 12(1) of Schedule 1A to the Social Security Pensions Act 1975; “central police officer” has the same meaning as in the 1987 Regulations; “death benefit contributions” means contributions paid pursuant to an election under regulation 5(1); “death benefit contributor” is to be construed in accordance with regulation 7; “death benefit cover” is to be construed in accordance with regulation 5(1); “earnings” and “emoluments” mean earnings and emoluments in respect of service as a pensionable policeman, disregarding, except where regulation 3 or 5 of the Retirement Benefit Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) Regulations 1990 applies, any excess in any tax year over the figure which is the permitted maximum for that year for the purposes of section 592(8B) of the Taxes Act (that is to say, the figure specified for the year by an order made by the Treasury under section 590C(6) of that Act); “free-standing additional voluntary contributions scheme” means an approved scheme which falls within section 591(2)(h) of the Taxes Act; “the Index” means the index of retail prices published by the Department of Employment; “insurance company” means— (a)a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to effect or carry out contracts of long-term insurance, ... (b)... “normal benefit age” means 60; “overseas policeman” has the same meaning as in the 1987 Regulations; “participator” means a basic contributor or a person who has ceased to be a basic contributor but has not exercised any right to take a cash equivalent or to be paid a lump sum under regulation 14(1); “pension credit” means a credit under section 29(1)(b) of the 1999 Act or under corresponding Northern Ireland legislation; “pension credit” means a credit under section 29(1)(b) of the 1999 Act, including a credit under corresponding Northern Ireland legislation; “pension credit benefits” means in relation to the AVC Scheme the benefits payable under that Scheme which are attributable (directly or indirectly) to a pension credit; “pension credit member” means a person who has rights under the AVC Scheme which are attributable (directly or indirectly) to a pension credit either solely or wholly separately from any other rights under the AVC Scheme; “pension credit member” has the meaning given by section 124(1) of the Pensions Act 1995; “pension credit rights” has the meaning given by section 101B of the 1993 Act; “pension debit” means a debit under section 29(1)(a) of the 1999 Act or under corresponding Northern Ireland legislation; “pension debit member” means a person who has rights under the AVC Scheme and whose shareable rights under that Scheme are subject to a pension debit; “pension investments” means investments made under regulations 9(1) and 10(2); “pension sharing order” means a pension sharing order or other provision referred to in section 28(1) of the 1999 Act or Article 25(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999; “pension sharing order” means an order or provision mentioned in section 28(1) of the 1999 Act; “pensionable policemean” means a person by whom contributions are for the time being payable under regulation G2 of the 1987 Regulations; “pension provider” means a body listed in schedule 1, “Police Pensions Scheme” means the Police Pensions Scheme, the rules of which are set out in the Police Pensions Regulations 1987; “registered pension scheme” means a scheme registered under section 153 of the Finance Act 2004; “relevant police pension authority” has the meaning given by regulation L1(4) of the Police Pensions Regulations 1987; “retire” means become entitled to payment of a pension or gratuity under regulations B1 to B5 of the 1987 Regulations, and cognate expressions are to be construed accordingly; “shareable rights” means any rights a person has under the AVC Scheme except those rights referred to in regulation 2 of the Pension Sharing (Valuation) Regulations 2000; ... and “tax year” means the 12 months beginning with 6th April in any year. (4) The definition of “insurance company” in paragraph (3) must be read with— (a) section 22 of the Financial Services and Markets Act 2000, (b) any relevant order under that section, and (c) Schedule 2 to that Act. (4) The definition of “insurance company” in paragraph (3) must be read with– (a) section 22 (the classes of activity and categories of investment) of the Financial Services and Markets Act 2000, (b) any relevant order under that section, and (c) Schedule 2 to that Act. --- Source: https://www.legislation.gov.uk/uksi/1991/1304/regulation/2 (the official version) Page: https://openlegislation.uk/police-pensions-additional-voluntary-contributions-regulations-1991/regulation-2 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.