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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Benefits treated as employment income

  • Section 393 Application of this Chapter
  • Section 393A Employer-financed retirement benefits scheme
  • Section 393B Relevant benefits
  • Section 394 Charge on benefit to which this Chapter applies
  • Section 394A Temporary non-residents
  • Section 395 Reduction where employee has contributed
  • Section 395A Benefits under old section 222 schemes not taxed by virtue of section 394
  • Section 395B Exemption or reduction for foreign service
  • Section 395C Meaning of “foreign service” in section 395B
  • Section 396 Certain lump sums not taxed by virtue of section 394
  • Section 397 Certain lump sums: calculation of amount taxed by virtue of section 394
  1. Benefits treated as employment income
  2. Application of this Chapter

Section 393 | Application of this Chapter F1

From legislation.gov.uk

(1)This Chapter applies to relevant benefits provided under an employer-financed retirement benefits scheme.

(2)Section 393A defines “employer-financed retirement benefits scheme” and section 393B defines “relevant benefits”.

Notes

  1. F1

    Ss. 393-393B substituted for s. 393 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(3), 284(1) (with Sch. 36)

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