(1) In this section -
(a) as respects so much of a payment that qualifies for relief under section 470, 'appropriate percentage', 'authorised insurer', 'relevant contract' and 'relievable amount' have the same meanings, respectively, as in section 470,
(b) as respects so much of a payment that qualifies for relief under section 470B, 'authorised insurer' and 'relevant contract' have the same meanings, respectively, as in section 470B,
(c) 'employee' and 'employer' have the same meanings, respectively, as in section 983, and
(d) 'qualifying insurer' and 'qualifying long-term care policy ' have the same meanings, respectively, as in section 470A.
(2) Section 112 shall apply in relation to a perquisite comprising the payment to -
(a) an authorised insurer under a relevant contract, or
(b) a qualifying insurer under a qualifying long-term care policy
as if any deduction authorised by -
(i) in a case in which paragraph (a) applies, section 470(3)(a), or
(ii) in a case in which paragraph (b)
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