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

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

(1) No liability to income tax arises in respect of earnings where an employer makes contributions under a qualifying overseas pension scheme in respect of an employee who is a relevant migrant member of the pension scheme.
(2) In subsection (1)—
“qualifying overseas pension scheme”, and
“relevant migrant member”,
have the same meaning as in Schedule 33 to FA 2004 (overseas pension schemes: migrant member relief).

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