Revenue Note for Guidance
Schedule 23A
[section 787]
Specified Occupations and Professions
This Schedule lists the various occupations and professions which qualify an individual for the higher rate of relief in respect of retirement annuity contract premiums. The occupations and professions specified are —
Athlete |
Jockey |
Badminton Player |
Motor Racing Driver |
Boxer |
Rugby Player |
Cricketer |
Squash Player |
Cyclist |
Swimmer |
Footballer |
Tennis Player |
Golfer |
Relevant Date: Finance Act 2021