# The Registered Pension Schemes (Authorised Payments) Regulations 2009, Regulation 2: Interpretation


(1) Any reference in these Regulations to a numbered section or a paragraph of a Schedule, without more, is a reference to the section or paragraph of the Finance Act 2004 bearing that number.
(2) Any reference in these Regulations to a person’s being entitled to a payment—
(a) if it is a payment of pension (or intended to be such a payment), shall be construed in accordance with section 165(3) (pension rules), and related expressions shall be construed accordingly;
(b) if it is a payment of a lump sum (or intended to be such a payment), shall be construed in accordance with section 166(2) (lump sum rule), and related expressions shall be construed accordingly.
(3) For the purpose of these Regulations, whether a person is connected with another person is determined in accordance with section 993 of the ITA 2007 (meaning of “connected” persons).
(4) For the purpose of these Regulations,
(a) a pension scheme is related to another pension scheme if each of them is—
(i) a registered pension scheme that is an occupational pension scheme or a public service pension scheme, and
(ii) a pension scheme relating to the same employment; but
(b) if the context is whether a person is or is not a controlling director of a sponsoring employer of a pension scheme, only registered pension schemes that are occupational pension schemes are related to other such pension schemes.
(5) In these Regulations—
“controlling director” has the meaning given by section 273(9) (members liable as scheme administrator);
“excluded transfer” means—
(a) a recognised transfer; or
(b) any other transfer to the pension scheme of any sums or assets held for the purposes of, or representing accrued rights under, another pension scheme.

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Source: https://www.legislation.gov.uk/uksi/2009/1171/regulation/2 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-authorised-payments-regulations-2009/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.