Part 6 U.K. Employment income: income which is not earnings or share-related

Chapter 1 U.K. Payments to non-approved pension schemes

387 Meaning of “non-approved retirement benefits scheme” U.K.

(1) In this Chapter “retirement benefits scheme” has the meaning given by section 611 of ICTA.

(2) For the purposes of this Chapter, a retirement benefits scheme is “non-approved” unless it is—

(a) an approved scheme,

(b) a relevant statutory scheme, or

(c) a scheme set up by a government outside the United Kingdom for the benefit of its employees or primarily for their benefit.

(3) In this section—

• “approved scheme” has the meaning given by section 612(1) of ICTA, and

• “relevant statutory scheme” has the meaning given by section 611A of ICTA.