Statute
Section 308 — Income Tax (Earnings and Pensions) Act 2003: Exemption of contributions to registered pension scheme
Text of the provision Official document
Exemption of contributions to registered pension scheme 308 No liability to income tax arises in respect of earnings where an employee’s employer makes contributions under a registered pension scheme in respect of the employee .
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →