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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Payments

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Section 221 Payments where employee absent because of sickness or disability
Section 222 Payments by employer on account of tax where deduction not possible
Section 223 Payments on account of director’s tax other than by the director
Section 224 Payments to non-approved personal pension arrangements
Section 225 Payments for restrictive undertakings
Section 226 Valuable consideration given for restrictive undertakings

Income Tax (Earnings and Pensions) Act 2003
Payments

Section 224 | Payments to non-approved personal pension arrangements

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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