# Income Tax (Earnings and Pensions) Act 2003, Section 393: Application of this Chapter

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

(1) This Chapter applies to relevant benefits provided under an employer-financed retirement benefits scheme.
(2) Section 393A defines “employer-financed retirement benefits scheme” and section 393B defines “relevant benefits”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/393 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-393
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.