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
as ’W&O’.
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.
| Further reference and feedback | IPTM1013 |
