Related Commentary  Related HMRC Manuals

192(1)  Where an individual is entitled to be given relief in accordance with this section in respect of the payment of a contribution under a pension scheme, the individual or other person by whom the contribution is paid is entitled, on making the payment, to deduct and retain out of it a sum equal to income tax on the contribution at the relevant rate.

192(1A)  For the purposes of this section and sections 192A and 192B “the relevant rate” is–

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