# Income and Corporation Taxes Act 1988, Paragraph 9

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

In this Schedule “relevant annual remuneration” means final remuneration or, if the scheme provides for benefits to be calculated by reference to some other annual remuneration, that other annual remuneration.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/23/paragraph/9 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-23/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.