Statutory Instruments

1996 No. 3113

INCOME TAX

The Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) (Amendment) Regulations 1996

Made

9th December 1996

Laid before the House of Commons

11th December 1996

Coming into force

1st January 1997

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 18(4) of Schedule 6 to the Finance Act 1989(1), hereby make the following Regulations: