j: Contributions or premiums paid to people's pension savings plans or under certain compulsory or optional supplementary pension schemes or in respect of supplementary guarantees under pension savings plans.

I. – 1. – Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2: a) to the popular retirement savings plans provided for in article L. 144-2 of the Insurance Code; b) On an individual and optional basis to contracts taken out under supplementary pension schemes, to which membership is compulsory and set up…

The provisions of the second paragraph of 2° of article 83, of a bis, a ter, b bis of 18° and 18° bis of article 81, of article 163 bis AA and du d du 1 du I de l’article 163 quatervicies do not apply to the portion corresponding to payments into a retirement savings plan mentioned in article L. 224-1 of the Monetary and Financial Code under the additional…