The Personal Pension Schemes (Relief at Source) Regulations 1988

Interpretation

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

“arrangements” means approved personal pension arrangements within the meaning of section 630;

“the Board” means the Commissioners of Inland Revenue;

“net contribution” means a contribution from which an individual deducts an amount equal to income tax at the basic rate by virtue of section 639(3) and (4);

“net relevant Schedule E earnings” means“relevant Schedule E earnings” computed in accordance with section 646;

“relevant Schedule E earnings” means“relevant earnings” within the meaning of section 644 but with the omission of subsection 2(c) and (d) of that section;

“relevant superannuation scheme” means a scheme or arrangement as defined in section 645(3);

“retirement annuity contract or trust scheme” means a retirement annuity contract or trust scheme approved by the Board under Chapter III of Part XIV of the Act;

“scheme” means an approved personal pension scheme within the meaning of section 630;

“section” means a section of the Income and Corporation Taxes Act 1988;

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

“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	8
interim claim	8