An individual who is an active member (see ¶375-650) of a registered pension scheme is entitled to tax relief in respect of relievable pension contributions paid during a tax year, if he is a relevant UK individual (see ¶376-150) during that year (FA 2004, s. 188(1)).

Relievable pension contributions are those made by, or on behalf of, the individual under the scheme, other than:

any contributions paid after the individual reaches the age of 75;

contributions which are ‘life insurance premium contributions’ (but see ¶376-050);

any contributions paid by an employer of the individual;

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