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

Part 4 U.K. Employment income: exemptions

Chapter 9 U.K. Exemptions: pension provision

[F1 308 Exemption of contributions to registered pension scheme U.K.

No liability to income tax arises in respect of earnings where an employee’s employer makes contributions under a registered pension scheme.]

Textual Amendments

F1 S. 308 substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 201(2), 284(1) (with Sch. 36)