336. Maximum relief for pension contributions.

The maximum amount of relief to which an individual is entitled to claim for a tax year is the greater of:

  1.  

    (1)     the amount of the individual's 'relevant UK earnings' which are chargeable to income tax for the tax year; and

  2.  

    (2)     the basic amount specified in the legislation (or such greater amount as is set by the Treasury), which for 2020–21 is £3,600