| RE282 | How relief is given |
| RE283 | Limit of relief |
| RE284 | Relevant earnings |
| RE285 | Net Relevant Earnings (NRE) |
| RE286 | Percentage limits |
| RE287 | Earnings cap |
| RE288 | Term assurance |
| RE289 | Carry-back of contributions (old rules pre Self Assessment) |
| RE289A | Carry-back of contributions (new rules: payments made from 1997-98 and payments made in 1996-97 carried back to 1994-95) |
| RE289B | How to claim carry-back |
| RE289C | Employed Earners |
| RE289D | How effect is given to the claim |
| RE289E | Repayment supplement |
| RE289F | Tax calculation: box 18.9 |
| RE289G | Examples for carry-back claims |
| RE290 | Forward of unused relief |
