Valid from 22/07/2004
14(1)For the purposes of paragraph 13(a) a relevant contribution is paid under the arrangement if—U.K.
(a)a relievable pension contribution is paid by or on behalf of the individual under the arrangement,
(b)a contribution is paid in respect of the individual under the arrangement by an employer of the individual, or
(c)a contribution paid by an employer of the individual otherwise than in respect of the individual subsequently becomes held for the purposes of the provision under the arrangement of benefits to or in respect of the individual.
(2)But the following are not relevant contributions for the purposes of paragraph 13(a)—
(a)contributions which may be applied only for the provision of benefits in respect of the individual after the individual’s death, and
(b)minimum payments under section 8 of the Pension Schemes Act 1993 (c. 48) or section 4 of the Pension Schemes (Northern Ireland) Act1993 (c. 49) or any amount recovered under regulations made under subsection (3) of either of those sections.