1991 No. 734
INCOME TAX
The Retirement Benefits Schemes (Indexation of Earnings Cap) Order 1991
Made
The Treasury, in pursuance of section 590C(6) of the Income and Corporation Taxes Act 19881, hereby make the following Order:
1
This Order may be cited as the Retirement Benefits Schemes (Indexation of Earnings Cap) Order 1991.
2
The figure specified in this Order, which is the figure found for the year of assessment 1991-92, for the purposes of section 59OC of the Income and Corporation Taxes Act 1988, by virtue of section 59OC(4) and (5) of that Act, is £71,400.
Kenneth ClarkeNicholas BakerTwo of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Order)