The Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) (Amendment) Regulations 1993
These Regulations make an amendment to the Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) Regulations 1990 (“the principal Regulations”) which provide for the disapplication of the earnings cap in certain circumstances when calculating tax relief on contributions to exempt approved retirement benefits schemes and relevant statutory schemes established before 14th March 1989.The amendment extends the circumstances specified in regulation 3(5)(b) of the principal Regulations to the case where the employee is posted to a foreign branch of the employer.