# The Registered Pension Schemes (Accounting and Assessment) Regulations 2005, Regulation 2: Interpretation


(1) In these Regulations—
“the Act” means the Finance Act 2004;
“ITEPA” means the Income Tax (Earnings and Pensions) Act 2003;
“TMA” means the Taxes Management Act 1970.
(2) In these Regulations a reference to a numbered case is a reference to the case bearing that number in Table 2.

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Source: https://www.legislation.gov.uk/uksi/2005/3454/regulation/2 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-accounting-and-assessment-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.