The Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) Regulations 1990
These Regulations, which come into force on 4th April 1990, provide for the disapplication of the earnings cap when calculating tax relief on contributions to exempt approved retirement benefits schemes and relevant statutory schemes established before 14th March 1989 in circumstances where the employee was a member of the scheme before 1st June 1989 and has at all times since remained such a member or joins a scheme coming into existence on or after 14th March 1989 in circumstances specified in the Regulations (which are broadly where there is continuity of employment since 1st June 1989) and has at all times since remained such a member.