# Finance Act 2004, Paragraph 3


In ITEPA 2003, after section 308 insert—
“Exemption of contributions to overseas pension scheme
308A (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.
(2) In subsection (1)—
“qualifying overseas pension scheme”, and
“relevant migrant member”,
have the same meaning as in Schedule 33 to FA 2004 (overseas pension schemes: migrant member relief).”

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/33/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-33/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.