{
  "url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-2.json",
  "legislation": "uksi/2005/3448",
  "legislation_title": "The Registered Pension Schemes (Relief at Source) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations “section”, without more, means a section of the Finance Act 2004.\n(2) In these Regulations, unless the context otherwise requires—\n“the basic amount” has the meaning given by section 190(4);\n“electronic signature” has the meaning given by section 7(2) of the Electronic Communications Act 2000;\n“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;\n“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;\n“net contribution” means a contribution from which income tax at the basic rate is deductible in accordance with section 192;\n“person with parental responsibility” means a person—\n(a) in England and Wales, who has such responsibility within section 3 of the Children Act 1989;\n(b) in Scotland means a person who has parental responsibilities as defined by section 1(3) of the Children (Scotland) Act 1995; and\n(c) in Northern Ireland, who has such responsibility within the meaning of Article 6 of the Children (Northern Ireland) Order 1995;\n“pension scheme” and “registered pension scheme” have the meanings given by section 150;\n“relevant individual” means the person in respect of whom contributions are payable to a pension scheme;\n“scheme administrator” has the meaning given by section 270;\n“tax month” means a period beginning on the 6th day of any month and ending with the 5th day of the following month;\n“TMA 1970” means the Taxes Management Act 1970;\n“year of assessment” means a year beginning with 6th April in any year and ending with 5th April in the following year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 7."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2005 c. 5."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1989 c. 41."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1995 c. 36."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "S.I.1995/755 (N.I 2)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2015/1810",
      "affecting_title": "The Scottish Rate of Income Tax (Consequential Amendments) Order 2015"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3448/regulation/2",
    "retrieved_at": "2026-10-29T04:40:37.453466+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."
}