Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 23 U.K. OCCUPATIONAL PENSION SCHEMES: SCHEMES APPROVED BEFORE 23rd JULY 1987 M1

Marginal Citations

M1 Source—1987 (No. 2) c. 51, Sch.3 Pt. II

Supplementary U.K.

9 In this Schedule “relevant annual remuneration” means final remuneration or, if the scheme provides for benefits to be calculated by reference to some other annual remuneration, that other annual remuneration.