# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/11 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.