{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-33/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-33/paragraph-3.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/33/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In ITEPA 2003, after section 308 insert—\n“Exemption of contributions to overseas pension scheme\n308A (1) No liability to income tax arises in respect of earnings where an employer makes contributions under a qualifying overseas pension scheme in respect of an employee who is a relevant migrant member of the pension scheme.\n(2) In subsection (1)—\n“qualifying overseas pension scheme”, and\n“relevant migrant member”,\nhave the same meaning as in Schedule 33 to FA 2004 (overseas pension schemes: migrant member relief).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/33/paragraph/3",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}