The Registered Pension Schemes (Restriction of Employers' Relief) Regulations 2005

Restriction of employers' relief in respect of contributions

This section has no associated Explanatory Memorandum

4.  In respect of each arrangement relating to the individual under the scheme, calculate the individual’s pension input amount (modified as follows) for the employer’s period of account in which the contributions are paid, in accordance with regulations 5 to 8.