Statute
Section 308A — Income Tax (Earnings and Pensions) Act 2003: Exemption of contributions to overseas pension scheme
Text of the provision Official document
Exemption of contributions to overseas pension scheme 308A 1 No liability to income tax arises in respect of earnings where an employer makes contributions under a qualifying overseas pension scheme in respect of an employee who is a relevant migrant member of the pension scheme.
2 In subsection (1)— “ qualifying overseas pension scheme ”, and “ relevant migrant member ”, have the same meaning as in Schedule 33 to FA 2004 (overseas pension schemes: migrant member relief).
Official source: legislation.gov.uk
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