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The Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) Regulations 1990
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- UK Statutory Instruments
- 1990 No. 586
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 4th April 1990, provide for the disapplication of the earnings cap when calculating tax relief on contributions to exempt approved retirement benefits schemes and relevant statutory schemes established before 14th March 1989 in circumstances where the employee was a member of the scheme before 1st June 1989 and has at all times since remained such a member or joins a scheme coming into existence on or after 14th March 1989 in circumstances specified in the Regulations (which are broadly where there is continuity of employment since 1st June 1989) and has at all times since remained such a member.
Regulation 1 provides for citation and commencement and regulation 2 contains definitions.
Regulation 3 prescribes the circumstances in which the earnings cap on contributions is disapplied in relation to exempt approved retirement benefits
schemesand specifies the circumstances in which continuity of membership of a scheme is assumed.
Regulation 4 prescribes the circumstances in which the earnings cap on contributions is disapplied in relation to relevant statutory schemes and specifies the circumstances in which continuity of membership of a scheme is assumed.
Regulation 5 prescribes further circumstances in which the earnings cap on contributions is disapplied in relation to schemes whichprovide benefits which
are additional to those provided by exempt approved schemes or relevant statutory schemes in relation to which the cap is disapplied by regulation 3 or 4.
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