Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 4 Employment income: exemptions

Chapter 9 Exemptions: pension provision

308 Exemption of contributions to approved personal pension arrangements

(1) No liability to income tax arises in respect of earnings where an employer makes contributions under approved personal pension arrangements made by an employee.

(2) In this section “approved” and “personal pension arrangements” have the meaning given by section 630(1) of ICTA.