Finance Act 2013 (c. 29)

PART 1 U.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 2 U.K. Income tax: general

Exemptions and reliefs U.K.

11 Exemption from income tax of contributions to pension schemes U.K.

(1) In Chapter 9 of Part 4 of ITEPA 2003 (exemptions from income tax for pension provision), in section 308 (exemption of contributions to registered pension scheme), at the end insert “ in respect of the employee ”.

(2) The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.