Chapter 1 Payments to non-approved pension schemesF1

United Kingdom Repealed

1. 386Charge on payments to non-approved retirement benefits schemes
2. 387Meaning of “non-approved retirement benefits scheme”
3. 388Apportionment of payments in respect of more than one employee
4. 389Exception: employments where earnings charged on remittance
5. 390Exception: non-domiciled employees with foreign employers
6. 391Exception: seafarers with overseas earnings
7. 392Relief where no benefits are paid or payable