a

any contributions made by him in accordance with a scheme under section 1 of the Superannuation Act 1972, being contributions towards defraying the cost of pension payable under the scheme to that person’s widow (or, as the case may be, widower) children or dependants, or

b

any contributions made by him under Part II or III of the Superannuation Act (Northern Ireland) 1967 or by virtue of any enactment by the Parliament of Northern Ireland corresponding to section 1 of the said Act of 1972, or