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27(1)Section 657(2) (life annuities to which section 656 does not apply) is amended as follows.
(2)In paragraph (b), for “266, 273 or 619 or to any annuity payable under a substituted contract within the meaning of section 622(3);” substitute “266 or 273;”.
(3)For paragraphs (d) to (f) substitute—
“(d)to any annuity under, or purchased with sums or assets held for the purposes of, a registered pension scheme; or
(e)to any annuity purchased by any person in recognition of another’s services (or past services) in any office or employment.”
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