Statutory Instrument 1993 No. 3221

The Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) (Amendment) Regulations 1993

---

© Crown Copyright 1993

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Royal Arms and the Queen's Printer imprints.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. The authoritative version is the Queen's Printer copy published by The Stationery Office Limited as the The Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) (Amendment) Regulations 1993, ISBN 0110345940. Purchase this item. For details of how to obtain an official copy see How to obtain The Stationery Office Limited titles.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1993 No. 3221

INCOME TAX

The Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) (Amendment) Regulations 1993

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 18(4) of Schedule 6 to the Finance Act 1989^[1], hereby make the following Regulations:

    1.    These Regulations may be cited as the Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) (Amendment) Regulations 1993 and shall come into force on 11th January 1994.

    2.    In regulation 3(5)(b) of the Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) Regulations 1990^[2] after the words "posting to"there shall be inserted the words "a foreign branch of the employer or to".

L. J. H. Beighton

C. W. Corlett

Two of the Commissioners of Inland Revenue

22nd December 1993

These Regulations make an amendment to the Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) Regulations 1990 ("the principal Regulations") which provide for the disapplication of the earnings cap in certain circumstances when calculating tax relief on contributions to exempt approved retirement benefits schemes and relevant statutory schemes established before 14th March 1989.The amendment extends the circumstances specified in regulation 3(5)(b) of the principal Regulations to the case where the employee is posted to a foreign branch of the employer.

[1] 1989 c. 26. back

[2] S.I. 1990/586. back