{
  "url": "https://openlegislation.uk/retirement-benefit-schemes-indexation-of-earnings-cap-order-2003",
  "json_url": "https://openlegislation.uk/retirement-benefit-schemes-indexation-of-earnings-cap-order-2003.json",
  "id": "uksi/2003/843",
  "title": "The Retirement Benefit Schemes (Indexation of Earnings Cap) Order 2003",
  "short_title": "Retirement Benefit Schemes (Indexation of Earnings Cap) 2003",
  "long_title": "Section 590C(1) of the Income and Corporation Taxes Act 1988 (“the Act”) provides that in arriving at an employee’s final remuneration for the purposes of section 590(3)(a) or (d) of the Act, any excess over the permitted maximum figure (“the earnings cap”) for the year of assessment in which the employee’s participation in the scheme ceases shall be disregarded.",
  "citation": "S.I. 2003/843",
  "type": "uksi",
  "year": "2003",
  "number": "843",
  "version": "current",
  "date": "2003-03-27",
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      "extent": null,
      "status": null,
      "parent": null
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      "url": "https://openlegislation.uk/retirement-benefit-schemes-indexation-of-earnings-cap-order-2003/signature",
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/retirement-benefit-schemes-indexation-of-earnings-cap-order-2003/note",
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      "date": "2008-12-04",
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      "source_url": "https://www.legislation.gov.uk/uksi/2003/843/pdfs/uksi_20030843_en.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/590C"
      ]
    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/843",
    "retrieved_at": "2026-10-29T06:27:24.818086+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}