The Taxation of Pension Schemes (Transitional Provisions) Order 2006

Modification of section 245

16.—(1) In a case falling within article 15, section 245 (restriction of deduction for contributions by employer) is modified as follows.

(2) In subsection (5)—

(a) after the words “(deductions to which Schedule does not apply)” insert “(a)”; and

(b) after the words “relevant migrant member of the pension scheme in relation to the contributions,” insert—

“and

(b) after paragraph (g) insert—

“(h) in respect of contributions which have been given relief under section 196 as applied by paragraph 2 of Schedule 33 and modified by article 15 of The Taxation of Pension Schemes (Transitional Provisions) Order 2006.”.”.