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We are also regulated for a range of investment business activities by the Institute of Chartered Accountants of Scotland.

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Tax Data 2005 / 2006

PENSION PREMIUMS

% of Net Relevant Earnings (NRE)
2005/06 and 2004/05
Age at the beginning of the tax year: * Personal Pensions (including stakeholder) Retirement Annuities
- 35 or less 17.5 17.5
- 36 - 45 20 17.5
- 46 - 50 25 17.5
- 51 - 55 30 20
- 56 - 60 35 22.5
- 61 - 74 40 27.5

* Maximum contributions 2005/06 and 2004/05: higher of
- £3,600 (gross)
- % of NRE capped at £105,600 in 2005/06 (2004/05 £102,000).
tax data 2005 2006
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© Manson & Partners 1998-2005   Manson and Partners Chartered Accountants, 51 Rae Street, Dumfries DG1 1JD Scotland UK
Tel: +44 (0) 1387 269726 Fax: +44 (0) 1387 259039 - Email: clientservice@armstrongwatson.co.uk
Chartered Accountants UK, Manson & Partners