# The Retirement Benefits Schemes (Indexation of Earnings Cap) Order 1991, Article 2


The figure specified in this Order, which is the figure found for the year of assessment 1991-92, for the purposes of section 59OC of the Income and Corporation Taxes Act 1988, by virtue of section 59OC(4) and (5) of that Act, is £71,400.

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Source: https://www.legislation.gov.uk/uksi/1991/734/article/2 (the official version)
Page: https://openlegislation.uk/retirement-benefits-schemes-indexation-of-earnings-cap-order-1991/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.