Part 6

Employment income: income which is not earnings or share-related
Chapter 2

Benefits from employer-financed retirement benefits

Benefits treated as employment income

Application of this Chapter
393
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”.
Ss. 393-393B substituted for s. 393 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(3), 284(1) (with Sch. 36)
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)