Statutory Instruments
2001 No. 637
INCOME TAX
The Retirement Benefits Schemes (Indexation of Earnings Cap) Order 2001
Made
7th March 2001
The Treasury, in exercise of the powers conferred on them by section 590C(6) of the Income and Corporation Taxes Act 1988( 1 ), hereby make the following Order:
1. This Order may be cited as the Retirement Benefits Schemes (Indexation of Earnings Cap) Order 2001.
2. The figure specified by this Order, which is the figure found for the year of assessment 2001β02, for the purposes of section 590C of the Income and Corporation Taxes Act 1988, by virtue of subsections (4) and (5) of that section, is Β£95,400.
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majestyβs Treasury
7th March 2001
1988 c. 1 ; section 590C was inserted by paragraph 4 of Schedule 6 to the Finance Act 1989 (c. 26) and amended by section 107(4) and (5) of the Finance Act 1993 (c. 34) .