PART XIV PENSION SCHEMES, SOCIAL SECURITY BENEFITS, LIFE ANNUITIES ETC.
C1CHAPTER IV PERSONAL PENSION SCHEMES
Tax reliefs
639 Member’s contributions.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
640 Maximum amount of deductions.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3640A Earnings cap.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
641 Carry-back of contributions.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
641AF17 Election for contributions to be treated as paid in previous year.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
642 Carry-forward of relief.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
643 Employer’s contributions and personal pension income etc.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
644 Meaning of “relevant earnings”.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
645 Earnings from pensionable employment.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
646 Meaning of “net relevant earnings”.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12646A Earnings from associated employments.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
646BF18 Presumption of same level of relevant earnings etc for 5 years.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
646C Provisions supplementary to section 646B.
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
646DF19 Higher level contributions after cessation of actual relevant earnings: modification of section 646B.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 14 Ch. 5 excluded (1.5.1995) by Finance Act 1995 (c. 4), s. 60(5)