# The Registered Pension Schemes (Provision of Information) Regulations 2006, Regulation 2: Interpretation

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

(1) In these Regulations—
“the Act” means the Finance Act 2004 and a reference, without more, to a numbered section or Schedule is a reference to the section of, or Schedule to the Act bearing that number;
“associated company” has the meaning given by section 449 of the Corporation Tax Act 2010;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“director” has the meaning given by section 67 of ITEPA 2003;
“event report” means the report required by regulation 3(1);
“fixed protection” means transitional protection provided for under paragraph 14 of Schedule 18 to the Finance Act 2011;
“fixed protection 2016” means protection under paragraph 1(2) of Schedule 4 to FA 2016;
“fixed protection 2014” means transitional protection provided for under Part 1 of Schedule 22 to the Finance Act 2013.
“individual protection 2014” means transitional protection provided for under Part 1 of Schedule 6 to the Finance Act 2014;
“individual protection 2016” means protection under paragraph 9(2) of Schedule 4 to FA 2016;
“relevant benefit crystallisation event”—
(a)in relation to a member’s lump sum allowance, has the same meaning as in section 637Q of ITEPA 2003 (availability of individual’s lump sum allowance) in relation to the member;
(b)in relation to a member’s lump sum and death benefit allowance, has the same meaning as in section 637S of ITEPA 2003 (availability of individual’s lump sum and death benefit allowance) in relation to the member;
“relevant lump sum death benefit” has the meaning given by section 637S(2)(c) of ITEPA 2003 (availability of individual’s lump sum and death benefit allowance) ;
“relevant reference number”, in relation to a member, means a reference number given by or on behalf of the Commissioners in respect of the member under—
(a)the Registered Pension Schemes (Enhanced Allowances) Regulations 2006 (S.I. 2006/131) (where the member relies on any provision of Schedule 36 to FA 2004);
(b)the Registered Pension Schemes (Enhanced Allowances Transitional Protection) Regulations 2011 (S.I. 2011/1752) (where the member relies on fixed protection under Schedule 18 to FA 2011);
(c)the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Enhanced Allowances Transitional Protection) (Notification) Regulations 2013 (S.I. 2013/1741) (where the member relies on fixed protection 2014 under Schedule 22 to FA 2013);
(d)the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Enhanced Allowances Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 (S.I. 2014/1842) (where the member relies on individual protection 2014 under Schedule 6 to FA 2014);
(e)paragraph 14 of Schedule 4 to the Finance Act 2016 (where the member relies on fixed or individual protection 2016 under that Schedule);
“reportable event” means an event in relation to which information is required to be provided by virtue of these Regulations;
“reporting year” means the tax year to which an event report relates.
(2) Section 993 of ITA 2007 applies for the purpose of determining whether a person is connected with another for the purposes of these Regulations.
(3) Expressions defined, or otherwise explained, in section 280, have the same meaning in these Regulations as they have in Part 4 of the Act.

---
Source: https://www.legislation.gov.uk/uksi/2006/567/regulation/2 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-provision-of-information-regulations-2006/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.