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Statutory Instruments

2002 No. 700

INCOME TAX

The Retirement Benefits Schemes (Indexation of Earnings Cap) Order 2002

Made

15th March 2002

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 2002.

2. The figure specified by this Order, which is the figure found for the year of assessment 2002-03, 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 £97,200.

Tony McNulty

Graham Stringer

Two of the Lords Commissioners of Her Majesty’s Treasury

15th March 2002

( 1 )

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) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Retirement Benefits Schemes (Indexation of Earnings Cap) Order 2002 (2002/700)
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