Part 4Pension schemes etc

Chapter 4Registered pension schemes: tax reliefs and exemptions

Employers' contributions

201Relief for employees

(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.”