Part 6Employment income: income which is not earnings or share-related
Chapter 2Benefits from F2employer-financed retirement benefits
Annotations:
Amendments (Textual)
Benefits treated as employment income
F1393Application of this Chapter
1
This Chapter applies to relevant benefits provided under an employer-financed retirement benefits scheme.
2
Section 393A defines “employer-financed retirement benefits scheme” and section 393B defines “relevant benefits”.
Words in Pt. 6 Ch. 2 heading substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(2), 284(1) (with Sch. 36)