Paragraph 2

Where the member is resident in the United Kingdom and entitled to relief under section 19 of the Income and Corporation Taxes Act 1970, the liability of the member in respect of any contribution paid after 6th April 1979 under a contract to which the scheme relates shall be discharged by payment of the net contribution; and any payment made on account of such a contribution shall be deemed to have been made after deducting 17 ½ per cent from an amount payable in respect of the gross contribution.