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Statutory Instruments

2005 No. 720

INCOME TAX

The Retirement Benefit Schemes (Indexation of Earnings Cap) Order 2005

Made

16th March 2005

The Treasury, in exercise of the powers conferred upon them by section 590C(6) of the Income and Corporation Taxes Act 1988( 1 ), make the following Order:

Citation

1. This Order may be cited as the Retirement Benefit Schemes (Indexation of Earnings Cap) Order 2005.

Permitted maximum for 2005-06

2. For the purposes of section 590C(1) of Income and Corporation Taxes Act 1988, the permitted maximum for the year of assessment 2005-06 is £105,600.

Jim Murphy

Nick Ainger

Two of the Lords Commissioners of Her Majesty’s Treasury

16th March 2005

( 1 )

1988 c. 1 . Section 590C was inserted by paragraph 4 of Schedule 6 to the Finance Act 1989 (c. 26) , amended by section 107(4) and (5) of the Finance Act 1993 (c. 34) and prospectively repealed (from 6th April 2006) by Part 3 of Schedule 42 to the Finance Act 2004 (c. 12) .

Status: This is the original version (as it was originally made).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 2005 (2005/720)

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