# Finance Act 2019, Section 11: Beneficiaries of tax-exempt employer-provided pension benefits


(1) In section 307(2) of ITEPA 2003 (“death or retirement benefit” is a benefit for employee or others on employee's retirement or death), for “or a member of the employee's family or household” substitute “ , or paid or given in respect of the employee to any other individual or to a charity, ”.
(2) The amendment made by subsection (1) has effect for the tax year 2019-20 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/section/11 (the official version)
Page: https://openlegislation.uk/finance-act-2019/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.