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