1 Citation, commencement and interpretation
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 1988; and
The definition of “period of account” was inserted by section 103 of the Finance Act 2002 (c. 23)
(c) references to a section (without more) are to that section of the Finance Act 2004.