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Income Tax (Earnings and Pensions) Act 2003

Chapter 1 Payments to non-approved pension schemes

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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 391 | Exception: seafarers with overseas earnings

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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