This section has no associated Explanatory Memorandum
18.—(1) Any amount recovered by an individual's employer on account of any of the Pensions Act levies is treated in the same way as relievable pension contributions paid during a tax year (see section 188 of FA 2004: relief for contributions).
(2) In paragraph (1) “tax year” has the meaning given by section 279(1) of FA 2004.