[F1308AExemption of contributions to overseas pension schemeU.K.
This section has no associated Explanatory Notes
(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).]
Textual Amendments
F1S. 308A inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 3 (with Sch. 36)
Modifications etc. (not altering text)
C1S. 308A applied (6.4.2006) by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), arts. 1(1), 17(4)