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18.—(1) Regulation 2 of the Additional Voluntary Contributions Regulations (interpretation) is amended as follows.
(2) Omit the definitions of “approved scheme”, “free-standing additional voluntary contributions scheme”, “personal pension scheme” and “retirement benefits scheme”.
(3) For the definition of “the Taxes Act”, substitute
““the 2004 Act” means the Finance Act 2004(1);”.
(4) After that definition, insert the following definitions in alphabetical order in the appropriate places–
““lifetime allowance” shall be construed in accordance with Part 4 of the 2004 Act (pension schemes etc.);” and
““registered pension scheme” has the meaning given by section 150(2) of the 2004 Act;”.
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