2003 No. 843

INCOME TAX

The Retirement Benefit Schemes (Indexation of Earnings Cap) Order 2003

Made

27 March 2003

The Treasury, in exercise of the powers conferred upon 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 Benefit Schemes (Indexation of Earnings Cap) Order 2003.

2. For the purposes of section 590C(1) of the Income and Corporation Taxes Act 1988, the permitted maximum for the year of assessment 2003-04 is £99, 000.

Jim Fitzpatrick

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

27 ^th March 2003

( 1 )

1988 c. 1 . Section 590C was inserted by paragraph 4, Schedule 6 of 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Status: This is the original version (as it was originally made).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 Benefit Schemes (Indexation of Earnings Cap) Order 2003 (2003/843)

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