Version Superseded: 06/04/2006
Point in time view as at 06/04/2003. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 408 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This Chapter does not apply to a contribution to a tax-exempt pension scheme or approved personal pension arrangements if the contribution is made—
(a)as part of an arrangement relating to the termination of a person’s employment, and
(b)in order to provide benefits for the person in accordance with the terms of the scheme or approved personal pension arrangements.
(2)For this purpose—
“tax-exempt pension scheme” has the same meaning as in section 407(2), and
“approved” and “personal pension arrangements” have the meaning given by section 630(1) of ICTA.
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