# Income Tax (Earnings and Pensions) Act 2003, Section 308: Exemption of contributions to registered pension scheme

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/308 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-308
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.