# Income and Corporation Taxes Act 1988, Paragraph 2

Extent: E+W+S+N.I.

(1) This paragraph applies where an employee becomes a member of the scheme on or after 17th March 1987.
(2) Notwithstanding anything to the contrary in the rules of the scheme, they shall have effect as if they did not allow the provision for the employee of a pension exceeding one-thirtieth of his relevant annual remuneration for each year of service up to a maximum of 20.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/23/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-23/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.