Paragraph 14 I1

England, Wales and Scotland

In article 55 (pensionable pay and average pensionable pay) —

(a)

in the proviso to paragraph (1) —

(i)

after the words “1st June 1989,” insert “except where regulation 4 of the Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) Regulations 1990^f1 applies”, and

(ii)

for the words from “that pay” to “£60,000” substitute “, in any tax year, the pay determined in accordance with this paragraph exceeds the figure which is the permitted maximum for that year for the purposes of section 594(2) and (3) of the Income and Corporation Taxes Act 1988^f2 (that is to say, the figure specified for the year by an order made by the Treasury under section 590C(6) of that Act)”; and

(b)

in paragraph (5) for the words after “pensionable pay” substitute

“is —

(a)

in the case of an award under article 15 (injury awards), 23 (widow’s special award), 27 (widow’s award where no other award payable), 31 (dependent relative’s special pension), 34 (child’s special allowance) or 35 (child’s special gratuity), the date of his last day of service as a regular fireman, and

(b)

in any other case, the date of his last day of service in a period during which pension contributions were payable under article 56.”.

Annotations

Commencement

I1: Sch. para. 14 in force at 1.10.1990, see art. 1(1)

Footnotes

f1: S.I. 1990/586.
f2: 1988 c. 1; section 590C was inserted, and section 594 amended, by the Finance Act 1989 (c. 26), section 75 and Schedule 6, paragraphs 4 and 6.