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Income and Corporation Taxes Act 1988
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643Employer’s contributions and personal pension income etc
(1)Where contributions are paid by an employer under approved personal pension arrangements made by his employee, those contributions shall not be regarded as emoluments of the employment chargeable to tax under Schedule E.
(2)Income derived by a person from investments or deposits held by him for the purposes of an approved personal pension scheme shall be exempt from income tax.
(3)An annuity payable under approved personal pension arrangements shall be treated as earned income of the annuitant.
(4)Subsection (3) above applies only in relation to the annuitant to whom the annuity is made payable by the terms of the arrangements.
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