<dc:identifier>http://www.legislation.gov.uk/uksi/2011/2281/regulation/6/made</dc:identifier>
<dc:title>The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011</dc:title>
<dc:subject>Armed forces</dc:subject>
<dc:subject>Income tax</dc:subject>
<dc:subject>Tax</dc:subject>
<dc:subject>Further and higher education</dc:subject>
<dc:subject>First degrees and courses</dc:subject>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2018-03-21</dc:modified>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<dc:description>These Regulations amend the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 (“the 2007 Regulations”), which exempt specified benefits under an employer-financed retirement benefits scheme from the charge to tax under section 394 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA 2003”).</dc:description>
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