# The Registered Pension Schemes (Relief at Source) Regulations 2005, Regulation 2: Interpretation


(1) In these Regulations “section”, without more, means a section of the Finance Act 2004.
(2) 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;
“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;
“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;
“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—
(a) in England and Wales, who has such responsibility within section 3 of the Children Act 1989;
(b) in Scotland means a person who has parental responsibilities as defined by section 1(3) of the Children (Scotland) Act 1995; and
(c) in Northern Ireland, who has such responsibility within the meaning of Article 6 of the Children (Northern Ireland) Order 1995;
“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 6th day of any month and ending with the 5th day of the following month;
“TMA 1970” means the Taxes Management Act 1970;
“year of assessment” means a year beginning with 6th April in any year and ending with 5th April in the following year.

---
Source: https://www.legislation.gov.uk/uksi/2005/3448/regulation/2 (the official version)
Page: https://openlegislation.uk/registered-pension-schemes-relief-at-source-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.