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Finance Act 2004

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Changes and effects yet to be applied to Schedule 33 Paragraph 3:

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3U.K.In ITEPA 2003, after section 308 insert—

“308AExemption of contributions to overseas pension scheme

(1)No liability to income tax arises in respect of earnings where an employer makes contributions under a qualifying overseas pension scheme in respect of an employee who is a relevant migrant member of the pension scheme.

(2)In subsection (1)—

  • “qualifying overseas pension scheme”, and

  • “relevant migrant member”,

  • have the same meaning as in Schedule 33 to FA 2004 (overseas pension schemes: migrant member relief).”

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284

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