Part 4Employment income: exemptions

Chapter 9Exemptions: pension provision

C1308AF1Exemption 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).