
1 
These Regulations may be cited as the Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) (Amendment) Regulations 1993 and shall come into force on 11th January 1994.
2 
In regulation 3(5)(b) of the Retirement Benefits Schemes (Tax Relief on Contributions) (Disapplication of Earnings Cap) Regulations 1990 after the words “posting to”there shall be inserted the words “a foreign branch of the employer or to”.
L. J. H. Beighton
C. W. Corlett
Two of the Commissioners of Inland Revenue
22nd December 1993