(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 permitted maximum may be increased annually by Treasury
Order as provided by section 590C ICTA 1988. It was introduced for
1988/89 at £60,000 and for subsequent years has been set as
follows:
| 1989-90 | £60,000 |
| 1990-91 | £64,800 |
| 1991-92 | £71,400 |
| 1992-93 | £75,000 |
| 1993-94 | £75,000 |
| 1994-95 | £76,800 |
| 1995-96 | £78,600 |
| 1996-97 | £82,200 |
| 1997-98 | £84,000 |
| 1998-99 | £87,600 |
| 1999-00 | £90,600 |
| 2000-01 | £91,800 |
| 2001-02 | £95,400 |
