http://www.legislation.gov.uk/ukpga/2003/1/section/623/enactedIncome Tax (Earnings and Pensions) Act 2003Temporary employmentKing's Printer of Acts of Parliament2021-08-04 Part 9Pension incomeChapter 13Return of surplus employee additional voluntary contributionsReturn of surplus employee additional voluntary contributions 623 1 This section applies to a payment if conditions A, B and C are met. 2 Condition A is that the payment is made out of funds which are or have been held for the purposes of— a a scheme which is or has been an exempt approved scheme, or b a relevant statutory scheme established under a public general Act. 3 Condition B is that the payment is made under a duty to return surplus funds. 4 Condition C is that the payment is made to or for the benefit of an employee. 5 A payment to which this section applies is not to be charged to tax under— a section 598 or 599 of ICTA, or b the Regulations mentioned in paragraph 8 of Schedule 3 to FA 1971. 6 In this section “payment” includes— a a transfer of assets, and b any other transfer of money’s worth.