Citation, commencement and interpretation1
1
These Regulations may be cited as the Registered Pension Schemes (Restriction of Employers' Relief) Regulations 2005 and shall come into force on 6th April 2006.
2
In these Regulations—
a
“arrangement” has the meaning in section 152(1);
b
“period of account” has the meaning in section 832(1) of the Income and Corporation Taxes Act 19883; and
c
references to a section (without more) are to that section of the Finance Act 2004.