New pension rules

What income is considered for tax relief?

From 6th April 2006, I understand the rules contributions made to pensions change. The lifetime contributions and maximum amount one can contribute per year come into effect.

For tax relief and calculation of income, what exactly can be included?

Is it just salary, or is other income included eg interest, dividends etc that qualify for tax relief?

(i.e. can we declare dividends and claim tax relief on these amounts by putting it all into a personal pension or is this type of income excluded?)

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Mark Brown