{
  "url": "https://openlegislation.uk/registered-pension-schemes-co-ownership-of-living-accommodation-regulations-2006/regulation-2",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-co-ownership-of-living-accommodation-regulations-2006/regulation-2.json",
  "legislation": "uksi/2006/133",
  "legislation_title": "The Registered Pension Schemes (Co-ownership of Living Accommodation) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-co-ownership-of-living-accommodation-regulations-2006",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Circumstances in which these Regulations apply",
  "text": "(1) These Regulations apply if, for the whole or part of a tax year, living accommodation is held—\n(a) partly by persons for the purposes of a registered pension scheme, and\n(b) partly by persons for other purposes.\n(2) In these Regulations—\nan “owner” means a person for whom the living accommodation is held;\na “pension scheme owner” means a person who is an owner by virtue of paragraph (1)(a);\na “scheme member” means an individual who is a member of the registered pension scheme mentioned in paragraph (1)(a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/133/regulation/2",
    "retrieved_at": "2026-10-29T04:39:11.203370+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."
}