(1) This section shall apply to any statutory scheme established under a public statute.
(a) Any ordinary annual contribution paid under a scheme to which this section applies by any officer or employee shall, in assessing income tax under Schedule E, be allowed to be deducted as an expense incurred in the year in which the contribution is paid.
(b) Subject to paragraph (bb), any contribution, which is not an ordinary annual contribution, paid or borne by an officer or employee under a scheme to which this section applies may, as the Revenue Commissioners think proper -
(i) be treated, as respects the year in which it is paid, as an ordinary annual contribution paid in that year, or
(ii) in the case of -
(I) such a contribution made on retirement, following an application in writing made before 6 February 2003 by the employee in response to an invitation in writing under the scheme, pursuant to the rules of the scheme -
(A) to contribute towards the purchase for superannuation purp
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