Regulation 2 Interpretation

In these Regulations “section”, without more, means a section of the Finance Act 2004.

In these Regulations, unless the context otherwise requires—

• “the basic amount” has the meaning given by section 190(4);

• “electronic signature” has the meaning given by section 7(2) of the Electronic Communications Act 2000^f1;

• “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003^f2;

• “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005^f3;

• “net contribution” means a contribution from which income tax at the basic rate is deductible in accordance with section 192;

• “person with parental responsibility” means a person—

  1. (a)

     in England and Wales, who has such responsibility within section 3 of the Children Act 1989^f4;

  2. (b)

     in Scotland means a person who has parental responsibilities as defined by section 1(3) of the Children (Scotland) Act 1995^f5; and

  3. (c)

     in Northern Ireland, who has such responsibility within the meaning of Article 6 of the Children (Northern Ireland) Order 1995^f6;

• “pension scheme” and “registered pension scheme” have the meanings given by section 150;

• “relevant individual” means the person in respect of whom contributions are payable to a pension scheme;

• “scheme administrator” has the meaning given by section 270;

• “tax month” means a period beginning on the 6^th day of any month and ending with the 5^th day of the following month;

• “TMA 1970” means the Taxes Management Act 1970^f7;

• “year of assessment” means a year beginning with 6^th April in any year and ending with 5^th April in the following year.