8U.K.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,
[F1(b)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).
Textual Amendments
F1Sch. 24 para. 8(b)(c) substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 245(5), 284(1) (with Sch. 36)