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

Part 6 Employment income: income which is not earnings or share-related

Chapter 2 Benefits from non-approved pension schemes

Benefits treated as employment income

393 Application of this Chapter

(1) This Chapter applies to any benefit provided under a non-approved retirement benefits scheme.

(2) But this Chapter does not apply to a benefit which is charged to tax under Part 9 (pension income).