Related Commentary  Related HMRC Manuals

195A(1)  Contributions paid by or on behalf of an individual under a registered pension scheme are life assurance premium contributions for the purposes of section 188(3)(aa) if–

(a)rights under a non-group life policy (see subsection (2)) are (or later become) held for the purposes of the pension scheme, and

(b)the contributions are treated by this section as paid in respect of premiums under the non-group life policy (see subsections (3) to (5)).

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