39.—(1) In sections 37 and 38 “relevant contributions” are—
(a)in relation to a jobholder, employer contributions payable to a qualifying scheme in relation to the jobholder;
(b)in relation to a worker to whom section 9 applies, employer contributions payable to a pension scheme which satisfies the requirements of that section.
(2) In subsection (1), “employer contributions” means contributions payable by the employer—
(a)on the employer’s own account (but in respect of the worker), or
(b)on behalf of the worker out of deductions from the worker’s earnings.