Paragraph 78 X1
In section 210 of the Income and Corporation Taxes Act 1970 for paragraphs (a) and (b) substitute—
“(a)any contributions made by him in accordance with a scheme under section 1 of the Superannuation Act 1972, being contributions towards defraying the cost of pension payable under the scheme to that person’s widow (or, as the case may be, widower) children or dependants, or
(b)any contributions made by him under Part II or III of the Superannuation Act (Northern Ireland) 1967 or by virtue of any enactment by the Parliament of Northern Ireland corresponding to section 1 of the said Act of 1972, or”
Annotations
Editorial notes
- X1
The text of ss. 10(5), 14, 16(2), 17(1), 27(2), 28, 29, Sch. 6 paras. 1-3, 5, 9, 10, 12, 16-21, 24-27, 29-33, 39-41, 43, 46, 48, 51, 56-58, 60-67, 70, 72-74, 77, 78, 80-93, Sch. 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991
Notes on Income and Corporation Taxes Act 1970
Marginal citations
- M1