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Finance Act 1970
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22Certain statutory schemes: exemptions and reliefs
(1)This section has effect as respects any statutory scheme established under a public general Act.
(2)Any contribution paid under the scheme by any officer or employee shall, in assessing tax under Schedule E, be allowed to be deducted as an expense incurred in the chargeable period for which the contribution is paid and relief shall not be given under section 19 or 20 of the Taxes Act in respect of any contribution allowable as a deduction under this subsection.
(3)This section has effect subject to section 210 of the Taxes Act (disallowance of contributions for widows' and other pensions).
(4)This section shall come into force on such date as the Treasury may by order in a statutory instrument appoint.
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