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Finance Act 1982
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38Retirement annuity relief: older contributors
(1)In subsection (4) of section 228 of the Taxes Act (relief for premiums under retirement annuity contracts limited by reference to percentage of earnings dependent upon age) the words " Subject to subsection (5) below " shall be omitted and for the Table set out in that subsection there shall be substituted the following Table: —
“TABLE
| Year of birth | Percentage |
|---|---|
| 1916 to 1933 | 20 |
| 1914 or 1915 | 21 |
| 1912 or 1913 | 24 |
| 1910 or 1911 | 26½ |
| 1908 or 1909 | 29½ |
| 1907 | 32½ "” |
(2)Subsection (5) of the said section 228 (which restricts relief in relation to any year in which the individual concerned benefits from pensionable employment) shall cease to have effect.
(3)This section has effect for the year 1982-83 and subsequent years of assessment.
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