# The Registered Pension Schemes (Co-ownership of Living Accommodation) Regulations 2006, Regulation 2: Circumstances in which these Regulations apply


(1) These Regulations apply if, for the whole or part of a tax year, living accommodation is held—
(a) partly by persons for the purposes of a registered pension scheme, and
(b) partly by persons for other purposes.
(2) In these Regulations—
an “owner” means a person for whom the living accommodation is held;
a “pension scheme owner” means a person who is an owner by virtue of paragraph (1)(a);
a “scheme member” means an individual who is a member of the registered pension scheme mentioned in paragraph (1)(a).

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Source: https://www.legislation.gov.uk/uksi/2006/133/regulation/2 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-co-ownership-of-living-accommodation-regulations-2006/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.