Skip to content

Contents

Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 1 Payments to non-approved pension schemes

Find in this level

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

Chapter 1 · Payments to non-approved pension schemes
Charge on payments to non-approved retirement benefits schemes

Section 386 | Charge on payments to non-approved retirement benefits schemes

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed