Section 201 Relief for employeesI1

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 ”.

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

Exemption of contributions to registered pension scheme

308

No liability to income tax arises in respect of earnings where an employee’s employer makes contributions under a registered pension scheme.