🔆 📖 ➕ 👤

Statutory Instruments

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Status: This is the original version (as it was originally made).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)

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.
Commencement information is also set out in the section below under the 'Commencement' tab (in addition to any commencement provisions in the instrument itself).

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.