23(1)In section 1292 of CTA 2009 (employee benefit contributions: provision of qualifying benefits), after subsection (6A) insert—U.K.
“(6B)For those purposes qualifying benefits are also provided, where a payment of money is made to a person, if and to the extent that the payment is exempt from income tax by virtue of section 312A of ITEPA 2003.”
(2)The amendment made by this paragraph has effect in relation to payments made on or after 1 October 2014.