http://www.legislation.gov.uk/uksi/2011/2281/regulation/2/made

The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011

Armed forces

Income tax

Tax

Further and higher education

First degrees and courses

en

King's Printer of Acts of Parliament

2018-03-21

INCOME TAX

These Regulations amend the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 (“the 2007 Regulations”), which exempt specified benefits under an employer-financed retirement benefits scheme from the charge to tax under section 394 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA 2003”).