PART II PRIMARY PROVISIONS

CHAPTER III CONTRIBUTIONS

15 Inland Revenue limits on contributions
1 A Class A member may not pay contributions on any pay exceeding the Revenue permitted maximum.
2 The total contributions to the Scheme and any other approved occupational pension scheme or approved personal pension scheme by a person in any tax year in respect of any employment in which he is a member must not exceed 15 per cent. of his total remuneration for that year in that employment.
3 An occupational pension scheme or personal pension scheme is approved if it has been approved by the Commissioners of Inland Revenue under Part XIV of the Taxes Act.
4 In this regulation “total remuneration” has the same meaning as in Schedule 4.