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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 408
Version Superseded: 06/04/2006
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408Exception for contributions to tax-exempt pension schemesU.K.
This section has no associated Explanatory Notes
(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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