http://www.legislation.gov.uk/ukpga/2007/11/schedule/18/crossheading/life-assurance-premium-contributions-not-to-be-relievable-pension-contributions
Finance Act 2007
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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2024-04-11
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(1)
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SCHEDULES
SCHEDULE 18Pensions schemes: abolition of relief for life assurance premium contributions etc
Life assurance premium contributions not to be relievable pension contributions
2
In section 188(3) (relief for members' contributions: contributions which are not relievable pension contributions), after paragraph (a) insert—
aa
any contributions which are life assurance premium contributions (see section 195A),