SolvedChapter 1 Payments to non-approved pension schemes
From legislation.gov.uk
Contents
- Section 386 Charge on payments to non-approved retirement benefits schemes
- Section 387 Meaning of “non-approved retirement benefits scheme”
- Section 388 Apportionment of payments in respect of more than one employee
- Section 389 Exception: employments where earnings charged on remittance
- Section 390 Exception: non-domiciled employees with foreign employers
- Section 391 Exception: seafarers with overseas earnings
- Section 392 Relief where no benefits are paid or payable