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21For paragraph (b) of the proviso to section 17(1) of the Church Commissioners Measure 1947 substitute:—
“(b)the superannuation benefits to be granted to or in respect of him on his retirement or death shall not be less than those which might have been awarded had the provisions of the principal civil service pension scheme within the meaning of section 2 of the Superannuation Act 1972 and then in force applied to him, and the Commissioners shall have the like power to permit the allocation of such benefits to the spouse or dependants of such an officer as they would have had by virtue of section 1 of the Superannuation (Various Services) Act 1938 had that section not been repealed.”
22At the end of the said section 17 insert—
“(3)Section 210 of the Income and Corporation Taxes Act 1970 (contributions for widows' and certain other pensions not to qualify for tax relief), as amended by the Superannuation Act 1972, shall, with the necessary adaptations, apply in relation to contributions towards the cost of a pension payable by virtue of subsection (1) of this section to the widow (or, as the case may be, widower), children or dependants of a transferred officer, being an officer in relation to whom the scheme referred to in that subsection is applied, made by that officer to the Church Commissioners.”
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