58In the cases cited above, there was a direct link between the right to deduct contributions and the taxation of sums payable by insurers under pension and life assurance contracts and it was necessary to preserve that link in order to safeguard the cohesion of the tax system in question. Taxpayers had a choice between being able to deduct the assurance premiums but being taxed on the capital and pensions received when the contract matured and not being able to deduct the premiums but in that case not being taxed on the capital and pensions received at maturity.