PSI4.2.6 - Tax Relief: Finance Act 1989

(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)

The Finance Act 1989 added two further restrictions on the tax relief available for employee contributions. The first of these made clear (reflecting existing discretionary practice) that remuneration for the purpose of the 15% limit on contributions must be remuneration from the employment(s) being pensioned - section 592(8A).

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