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Legislation
Finance Act 2004

Crossheading Employers' contributions

  • Section 196 Relief for employers in respect of contributions paid
  • Section 196A Power to restrict relief
  • Section 196B Employer asset-backed contributions: denial of relief (1)
  • Section 196C Employer asset-backed contributions: “acceptable structured finance arrangement” (1)
  • Section 196D Employer asset-backed contributions: denial of relief (2)
  • Section 196E Employer asset-backed contributions: “acceptable structured finance arrangement” (2)
  • Section 196F Employer asset-backed contributions: denial of relief (3)
  • Section 196G Employer asset-backed contributions: “acceptable structured finance arrangement” (3)
  • Section 196H Employer asset-backed contributions: “relevant change in relation to the partnership” and “person involved in the relevant change”
  • Section 196I Employer asset-backed contributions: change in lender's original position under acceptable structured finance arrangement etc
  • Section 196J Employer asset-backed contributions: further events which cause section 196I to apply
  • Section 196K Employer asset-backed contributions: “advances” under acceptable structured finance arrangements
  • Section 196L Employer asset-backed contributions: supplementary
  • Section 197 Spreading of relief
  • Section 198 Spreading of relief: cessation of business
  • Section 199 Deemed contributions
  • Section 199A Indirect contributions
  • Section 200 No other relief for employers in connection with contributions
  • Section 201 Relief for employees
  1. Employers' contributions
  2. Relief for employees

Section 201 | Relief for employees

From legislation.gov.uk

(1)In section 307(1) of ITEPA 2003 (exemption for provision made by employer for retirement or death benefit), after “employer” insert “ under a registered pension scheme or otherwise ”.

(2)For section 308 of ITEPA 2003 (exemption of contributions to approved personal pension arrangements) substitute—

308Exemption of contributions to registered pension scheme

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