Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

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

Income Tax (Earnings and Pensions) Act 2003
Chapter 1 · Payments to non-approved pension schemes

Section 388 | Apportionment of payments in respect of more than one employee

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

Privacy Cookies Terms