(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
Section 590C requires that, in calculating an
employee's final remuneration for the purposes of defining the
extent to which tax reliefs are available, any excess over the
specified permitted maximum (see
PSI6.4.8) be disregarded.
