Part 6

Employment income: income which is not earnings or share-related
Chapter 1

Payments to non-approved pension schemes

Meaning of “non-approved retirement benefits scheme”
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1
In this Chapter “retirement benefits scheme” has the meaning given by section 611 of ICTA.
2
For the purposes of this Chapter, a retirement benefits scheme is “non-approved” unless it is—
a
an approved scheme,
b
a relevant statutory scheme, or
c
a scheme set up by a government outside the United Kingdom for the benefit of its employees or primarily for their benefit.
3
In this section—
- “approved scheme” has the meaning given by section 612(1) of ICTA, and
- “relevant statutory scheme” has the meaning given by section 611A of ICTA.