Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 3 U.K. Employment income: earnings and benefits etc. treated as earnings

Chapter 12 U.K. Payments treated as earnings

224 Payments to non-approved personal pension arrangements U.K.

(1) Contributions paid by an employer under non-approved personal pension arrangements made by the employee are to be treated as earnings from the employment for the tax year in which they are paid.

(2) Subsection (1) does not apply if or to the extent that the contributions are chargeable to income tax as the employee’s income apart from this section.

(3) For the purposes of this section—

(a) “personal pension arrangements” has the meaning given by section 630(1) of ICTA, and

(b) arrangements are “non-approved” if they are not “approved” within the meaning of that section.