SCHEDULES
SCHEDULE 24Restriction of deductions for employee benefit contributions
Deductions to which Schedule does not apply
8
This Schedule does not apply to any deduction that is allowable—
a
in respect of anything given as consideration for goods or services provided in the course of a trade or profession,
F1b
in respect of contributions under a registered pension scheme or a section 615(3) scheme,
c
in respect of contributions under a qualifying overseas pension scheme in respect of an individual who is a relevant migrant member of the pension scheme in relation to the contributions,
d
in respect of contributions under an accident benefit scheme,
e
under Schedule 4AA to that Act (approved share incentive plans),
f
under section 67 of the Finance Act 1989 (c. 26) (qualifying share ownership trusts), or
g
under Schedule 23 to this Act (relief for employee share acquisition).