(1) Where in any year of assessment, contributions are paid to any qualifying overseas pension plan -
(a) by a relevant migrant member of that plan, or
(b) by, or on behalf of, an employer in respect of an employee (within the meaning of Chapter 1) who is a relevant migrant member of that plan,
then, where the relevant migrant member has provided a certificate of contributions, relief for that year of assessment under the provisions of subsections (6), (7) and (8) of section 774 and section 778(1) of Chapter 1 (which relates to occupational pension schemes), or, as the case may be, section 787 of Chapter 2 (which relates to retirement annuities), or sections 787C, 787E, 787F or 787J of Chapter 2A (which relates to personal retirement savings accounts) or sections 787X, 787Z or 787AD of Chapter 2D (which relates to Pan-European Personal Pension Products) and shall, with any necessary modifications, apply to those contributions as if -
(i) the qualifying overseas pension plan was an exem
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