[F1308Exemption of contributions to registered pension schemeU.K.
This section has no associated Explanatory Notes
No liability to income tax arises in respect of earnings where an employee’s employer makes contributions under a registered pension scheme.]
Textual Amendments
F1S. 308 substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 201(2), 284(1) (with Sch. 36)