Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 12Payments treated as earnings
224Payments to non-approved personal pension arrangements
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.