The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987

Interpretation

2.—(1) In these Regulations unless the context otherwise requires —

“the Board” means the Commissioners of Inland Revenue;

“scheme administrator” means the administrator of a scheme;

“scheme member” means a member of a scheme;

“section” means a section of the Finance Act 1970;

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

“the Schedule” means Part II of Schedule 5 to the Finance Act 1970;

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

(2) The Table below indexes other definitions in these Regulations —

Term defined	Regulation
annual claim	6
interim claim	6
scheme	4