Paragraph 7 I1 Northern Ireland Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 2 omitted by Personal and Occupational Pension Schemes 2008 reg. 3(9) How tax relief on members' contributions is effected. Annotations Commencement I1 Sch. 2 para. 7 in operation at 6.4.1997, see reg. 1(1) ← Paragraph 6 Paragraph 7 Paragraph 8 →