Statute
Section 408 — Income Tax (Earnings and Pensions) Act 2003: Exception for contributions to registered pension schemes
Text of the provision Official document
Exception for contributions to registered pension schemes 408 1 This Chapter does not apply to a contribution to a registered pension scheme or an employer-financed retirement benefit scheme if the contribution is made—
a as part of an arrangement relating to the termination of a person’s employment, and b in order to provide benefits for the person in accordance with the terms of the scheme or approved personal pension arrangements. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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