Related Commentary  Related HMRC Manuals

193(1)  This section applies 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.

193(2)  The amount of the contribution is to be allowed to be deducted by the sponsoring employer from the employment income from the individual's employment with the employer for the tax year in which the payment is made.

193(3)  A deduction may be made only once in respect of the same contribution.

193(4)  A claim for excess relief may be made if–

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