Relief is available within the limits given in
IPTM2170 for compulsory contributions
made by an employee to secure a deferred annuity payable after the
contributor’s death for the benefit of a widow, widower or
civil partner, or dependent children. The obligation may be
statutory or under terms of employment. It is sometimes referred to
Relief is due in terms of tax at basic rate on the amount of contributions, but is sometimes given under ’net pay’ arrangements, see IPTM2100.
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