§ Mr. Silvester
asked the Chancellor of the Exchequer what is his current estimate of the loss of tax revenue if the limits on contributions to pensions from earned income were applied to husbands and wives both earning as if they were two single persons.
§ Mr. Moore
[pursuant to his reply, 21 January 1985, c. 319]: Nil. Individuals may contribute for a pension or retirement annuity up to a given percentage of their remuneration or relevant earnings. These limits are not aggregated in the case of a married couple, both of whom are working and making contributions.