4For section 2(2) of the Development and Road Improvement Funds Act 1910 substitute—
“(2)The Development Commissioners may, with the approval of the Minister for the Civil Service, make schemes providing for the payment out of the Development Fund of pensions, allowances or gratuities to or in respect of the persons employed by them, and schemes made under this section shall be so framed as to correspond, so far as is appropriate, with the principal civil service pension scheme within the meaning of section 2 of the Superannuation Act 1972 and for the time being in force.
(3)Section 210 of the Income and Corporation Taxes Act 1970 (contributions for widows' and certain other pensions not to qualify for tax relief), as amended by the said Act of 1972, shall apply in relation to contributions made in accordance with schemes made under subsection (2) above as it applies in relation to contributions made in accordance with schemes made under section 1 of the said Act of 1972.”