The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987
These Regulations supplement paragraph 6A of Schedule 5 to the Finance Act 1970 (which was inserted by paragraph 12 of Schedule 3 to the Finance (No.2) Act 1987) which provides for relief by deduction from contributions made to approved occupational schemes to which employees, but not their employers, are contributors and which provide benefits additional to benefits provided by schemes to which their employers are contributors.