200No other relief for employers in connection with contributions
No sums other than contributions paid by an employer under a registered pension scheme—
(a)are deductible in computing the amount of the profits of the employer for the purposes of Case I or II of Schedule D,
(b)are expenses of management for the purposes of section 75 of ICTA (expenses of management: companies with investment business), or
(c)are to be brought into account at Step 1 in section 76(7) of ICTA (expenses of insurance companies),
in connection with the cost of providing benefits under the pension scheme.