Valid from 06/04/2006
201Relief for employeesU.K.
(1)In section 307(1) of ITEPA 2003 (exemption for provision made by employer for retirement or death benefit), after “employer” insert “ under a registered pension scheme or otherwise ”.
(2)For section 308 of ITEPA 2003 (exemption of contributions to approved personal pension arrangements) substitute—
“308Exemption of contributions to registered pension scheme
No liability to income tax arises in respect of earnings where an employee’s employer makes contributions under a registered pension scheme.”