§ 1 (1) An individual who is a relevant migrant member of a qualifying overseas pension scheme is entitled to relief under section 184 (relief for contributions by or on behalf of members of registered pension schemes) in respect of relievable pension contributions paid during a tax year if the individual—
- has relevant UK earnings chargeable to income tax for that year,
- is resident in the United Kingdom when the contributions are paid, and
- has notified the scheme manager of an intention to claim relief under that section.
§ (2) Section 186 (annual limit for relief under section 184) applies in relation to the aggregate of the amount of relief to which an individual is entitled under section 184 by virtue of subparagraph (1) and any to which the individual is so entitled apart from that sub-paragraph.
959§ (3) Relief to which an individual is entitled under section 184 by virtue of sub-paragraph (1) is to be given in accordance with section 190 (relief on making of claim) (so that nothing in sections 187 to 189 applies in relation to such relief).
§ (4) Section 191 (transfer of certain shares to be treated as payment of contribution) has effect as if the references to sections 184 to 190 included sections 184 to 186 and 190 as they apply by virtue of this paragraph.
§ (5) No deduction may be allowed under Chapter 2 of Part 5 of ITEPA 2003 in accordance with section 355 of that Act (deductions for corresponding payments by non-domiciled employees with foreign employers) in respect of contributions under a pension scheme (but subject to Part 4 of Schedule 34).