17Persons employed by general lighthouse authorities, etc.
(1)After section 1 of the [1898 c. 44.] Merchant Shipping (Mercantile Marine Fund) Act 1898 there shall be inserted the following section:—
“1APension rights of certain employees.
(1)There shall be payable to or in respect of persons whose salaries are paid out of the General Lighthouse Fund such pensions, allowances or gratuities as may be determined in accordance with, in the case of such of those persons as are employed by the Secretary of State, arrangements made by him and, in the case of other such persons, arrangements made by a general lighthouse authority and approved by the Secretary of State, and those benefits shall be charged on and payable out of that Fund.
(2)Section 210 of the [1970 c. 10.] Income and Corporation Taxes Act 1970 (contributions for widows' and certain other pensions not to qualify for tax relief), as amended by the Superannuation Act 1972, shall apply in relation to contributions made in pursuance of any such arrangements as are referred to in subsection (1) above by any person who is chargeable to income tax under the Income Tax Acts as it applies in relation to contributions made in accordance with a scheme under section 1 of the said Act of 1972”.
(2)Section 665 of the [1894 c. 60.] Merchant Shipping Act 1894 (power of general lighthouse authority to grant pensions) shall cease to have effect.