Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 18 U.K. Pensions schemes: abolition of relief for life assurance premium contributions etc

Life assurance premium contributions not to be relievable pension contributions U.K.

2 U.K. In section 188(3) (relief for members' contributions: contributions which are not relievable pension contributions), after paragraph (a) insert—

“(aa) any contributions which are life assurance premium contributions (see section 195A),”.