# The Registered Pension Schemes ( Enhanced Allowances Transitional Protection) Regulations 2011, Regulation 2: Citation, commencement and interpretation

Extent: E+W+S+N.I.

In these Regulations—
“paragraph 14” means paragraph 14 of Schedule 18 to the Finance Act 2011;
“paragraph 14(4) event” means an event described in sub-paragraph (4) of paragraph 14;
“paragraph 14 notice” means a notice of an intention to rely on paragraph 14; and
“tribunal” means the First-tier Tribunal or, where determined in accordance with the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, the Upper Tribunal.

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Source: https://www.legislation.gov.uk/uksi/2011/1752/regulation/2 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-enhanced-allowances-transitional-protection-regulations-2011/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.