Provisions apply to ensure that, as a consequence of these transitional arrangements, the amounts on which a tax deduction is denied or income brought into charge to tax, are not to exceed the amount on which relief has been given for the employer’s contribution. This is achieved by the comparison of three amounts;

(A)the total amount of relief given in respect of the employer’s contribution;

(B)the total of the following amounts resulting from the consequences of the transitional provisions applying (see ¶377-760);

income brought into charge to tax;

amounts taken into account in calculating taxable income, and;

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