Regulation 11 Amendments to the 1995 Regulations
(1)
Regulation 2.15 (Maximum contributions) is amended as follows.
(2)
In paragraph (2) for the first “is” substitute “in”.
(3)
In paragraph (3)—
(a)
for sub-paragraph (a) substitute—
“(a)that amount which, when aggregated with all contributions to any other registered scheme in the same tax year, brings the member’s total contributions for that tax year up to the maximum amount of relief as calculated under section 190 of the 2004 Act;”, and
(b)
in sub-paragraph (b) for “tax under Schedule E under Part V of the 1988 Act”, in both places, substitute “income tax”.