Regulation 3 Amendment of the 1996 Regulations
In regulation 2—
(a)
in paragraph (1)—
(i)
after the definition of “tax year”, add the following definition—
-
“the 2004 Act” means the Finance Act 2004f1;;
- (ii)
omit the definition of “approved scheme”;
- (iii)
omit the definition of “free-standing additional voluntary contributions scheme”;
- (iv)
in the definition of “the Index” for “the Central Statistical Office of the Chancellor of the Exchequer” substitute “the Office for National Statistics”;
- (iv)
after the definition of “reckonable service” insert the following definition—
-
““registered pension scheme” has the same meaning as in section 150(2) of the 2004 Act;”
-
- (vi)
omit the definition of “personal pension scheme”;
- (vii)
omit the definition of “retirement benefits scheme”;
- (viii)
omit the definition of “Taxes Act”.
- (ii)
Annotations
Footnotes
- f1