1For the purposes of ascertaining the rate (without bonuses) of an earner's reserve scheme personal pension, the factors relevant under this Schedule are—
(a)the year in which any reserve scheme contributions or reserve scheme premiums were paid in respect of him and his earnings from any employment;
(b)his age at the end of that year ; and
(c)his reckonable contribution factor for that year ;
and in this Schedule " year " means an income tax year.