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The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987

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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 definedRegulation
annual claim6
interim claim6

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