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The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 210
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations prescribe a lump sum benefit as an excluded benefit if it meets the following conditions. The conditions are that—
(a)it is paid by an employer-financed retirement benefit scheme in respect of an employee’s non-accidental death in service, and
(b)payment of such a lump sum benefit is already provided for under the rules of the scheme on 6th April 2006.
The effect is to exempt such a lump sum from the charge to income tax under section 394 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1).
Regulation 1 provides for the citation and commencement of these Regulations.
Regulation 2 prescribes the lump sum benefit.
These Regulations do not impose new costs on business.
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