Section 308 Exemption of contributions to registered pension schemeF1
United Kingdom
No liability to income tax arises in respect of earnings where an employee’s employer makes contributions under a registered pension scheme F2in respect of the employee.
Annotations
Textual amendments
- F1
S. 308 substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 201(2), 284(1) (with Sch. 36)
- F2
Words in s. 308 inserted (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2013 (c. 29), s. 11(1)
Notes on Part 4
Modifications
- C1
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)