Section 393A — Income Tax (Earnings and Pensions) Act 2003: Employer-financed retirement benefits scheme

Employer-financed retirement benefits scheme 393A 1 In this Chapter “ employer-financed retirement benefits scheme ” means a scheme for the provision of benefits consisting of or including relevant benefits to or in respect of employees or former employees of an employer.

2 But neither—

a a registered pension scheme, nor b a section 615(3) scheme, is an employer-financed retirement benefits scheme. 3 “ Section 615(3) scheme ” means a superannuation fund to which section 615(3) of ICTA applies. 4 “ Scheme ” includes a deed, agreement, series of agreements, or other arrangements.