xmlns:atom="http://www.w3.org/2005/Atom"
20. For the purposes of section 30DD(1) there shall be disregarded—
(a)any pension payment within the meaning of section 30DD(5) made to a person as a beneficiary on the death of a member of any pension scheme;
(b)where a pension scheme is in deficit or has insufficient resources to meet the full pension payment, the extent of the shortfall; or
(c)any permanent health insurance payment in respect of which the employee had contributed to the premium to the extent of more than 50 per cent.