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Statutory Instruments

2004 No. 773

INCOME TAX

The Retirement Benefit Schemes (Indexation of Earnings Cap) Order 2004

Made

17th March 2004

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 2004.

2. For the purposes of section 590C(1) of the Income and Corporation Taxes Act 1988, the permitted maximum for the year of assessment 2004-05 is £102, 000.

John Heppell

Nick Ainger

Two of the Lords Commissioners of Her Majesty’s Treasury

17th March 2004

( 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Status: This is the original version (as it was originally made).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 Benefit Schemes (Indexation of Earnings Cap) Order 2004 (2004/773)

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