{
  "url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-2.json",
  "legislation": "uksi/2005/3454",
  "legislation_title": "The Registered Pension Schemes (Accounting and Assessment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“the Act” means the Finance Act 2004;\n“ITEPA” means the Income Tax (Earnings and Pensions) Act 2003;\n“TMA” means the Taxes Management Act 1970.\n(2) In these Regulations a reference to a numbered case is a reference to the case bearing that number in Table 2.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3454/regulation/2",
    "retrieved_at": "2026-10-29T04:40:30.998697+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."
}