CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
22. Amended/Deleted by Finance Act, 1989
23. Amended/Deleted by Finance Act, 1989
24. Amended/Deleted by Finance Act, 1989
25. Amended/Deleted by Finance Act, 1989
26. Amended/Deleted by Finance Act, 1989
27. (1) An individual to whom section 17 applies, who -
(c)
Pensions
(a) Amended/Deleted by Finance Act, 1989
(b) Amended/Deleted by Finance Act, 1989
has made a contribution under the Widows' and Orphans'
Act or under any similar written law in the United Kingdom or in
any Commonwealth Country, or to any approved fund or scheme;
Finance Act 2002*
(d) being an insured person within the meaning of the National Insurance
Act has paid a contribution under the system of national
insurance established by that Act; or
Ch.32:01
. Amended/Deleted by Finance Act, 1989
Amended by Finance Act 1997
Amended by Finance Act 1998*
With effect from 1/1/98
Finance Act 35 of 1998
Finance Act 2002**
(e) has made a contribution under the Retiring Allowances (Legislative Chap. 2:03
Service) Act; Finance Act 2002**
shall be allowed subject to section 28(15) a deduction of the
contribution in accordance with sections 28 to 32
(1A) Subsection (1)(e) shall be deemed to have come into operation on 1 st
January, 1996. Finance Act 2002**
(2) Nothing in subsection (l)(d) shall apply to so much of the contribution
of an employed person who is registered or eligible to be registered under
the system of national insurance established by the National Insurance Act
as is paid out of contributions of a contributor under the Widows' and
Orphans' Pensions Act in accordance with section 18(3) thereof.
(3) Amended/Deleted by Finance Act, 1989
BIR Mac Edition 91/01 Page 43