Part 4Pension schemes etc
Chapter 4Registered pension schemes: tax reliefs and exemptions
Employers' contributions
200No other relief for employers in connection with contributions
No sums other than contributions paid by an employer under a registered pension scheme—
a
are deductible in computing the amount of the profits of the employer for the purposes of Case I or II of Schedule D,
b
are expenses of management for the purposes of section 75 of ICTA (expenses of management: companies with investment business), or
c
are to be brought into account at Step 1 in section 76(7) of ICTA (expenses of insurance companies),
in connection with the cost of providing benefits under the pension scheme.