191(1) Relief to which an individual is entitled under section 188 (relief for contributions) in respect of contributions is to be given as provided by this section.
191(2) Subject as follows, the relief is to be given in accordance with section 192 (relief at source).
191(3) Subject to subsection (7), relief in respect of contributions under a pension scheme made by a member of the pension scheme may (instead of being given in accordance with section 192) be given in accordance with section 193 (relief under net pay arrangements) if–
(a)the pension scheme is an occupational pension scheme,
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