Pensions

Hello Sir,

I had a small doubt in the following statement that i found in my Study text:

” An individual with no relevant earnings can still obtain tax relief on gross contributions of up to 3600 pounds per annum.”

sir but if the individual has nil relevant earnings how is he going to take advantage of 3600 pounds tax relief, even though he somehow(loan etc.) manages to contribute towards his pension a sum of say, 3600 pound?

Any help would be much appreciated:)