Section 11 | Exemption from income tax of contributions to pension schemes

(1)In Chapter 9 of Part 4 of ITEPA 2003 (exemptions from income tax for pension provision), in section 308 (exemption of contributions to registered pension scheme), at the end insert “ in respect of the employee ”.

(2)The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.