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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 overseas pension scheme

Section 308A | Exemption of contributions to overseas pension scheme F1

From legislation.gov.uk

(1)No liability to income tax arises in respect of earnings where an employer makes contributions under a qualifying overseas pension scheme in respect of an employee who is a relevant migrant member of the pension scheme.

(2)In subsection (1)—

Notes

  1. F1

    S. 308A inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 3 (with Sch. 36)

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