IR definition, more generous than scheme definitions, provides that the final remuneration should be not greater than either: (a) the average total earnings liable to Schedule E tax over three or more consecutive years in the 10 preceding retirement; or (b) basic annual pay of an employee liable to Schedule E tax for any one year of the five preceding retirement plus certain bonuses and commission averaged over a period and benefits in kind. Adjustments can be made using dynamisation. The limit affects how much of a member’s earnings can be taken into account when IR calculates the maximum benefit available under an approved scheme.