http://www.legislation.gov.uk/id/uksi/1988/468

9.

For rule 4(d) of Part II of the Second Schedule, there shall be substituted the following—

“(d)
the amount of any contribution paid, whether under a legal obligation or not, to an occupational pension scheme within the meaning of the Social Security Pensions Act 19759 or to a personal pension scheme within the meaning of the Social Security Act 1986; and”.