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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 9 Exemptions: pension provision

  • Section 307 Death or retirement benefit provision
  • Section 308 Exemption of contributions to registered pension scheme
  • Section 308A Exemption of contributions to overseas pension scheme
  • Section 308B Independent advice in respect of conversions and transfers of pension scheme benefits
  • Section 308C Provision of pensions advice: limited exemption
  1. Chapter 9 · Exemptions: pension provision
  2. Exemption of contributions to registered pension scheme

Section 308 | Exemption of contributions to registered pension scheme

From legislation.gov.uk

No liability to income tax arises in respect of earnings where an employee’s employer makes contributions under a registered pension scheme in respect of the employee.F1F2

Notes

  1. F1

    S. 308 substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 201(2), 284(1) (with Sch. 36)

  2. F2

    Words in s. 308 inserted (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2013 (c. 29), s. 11(1)

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