# Income Tax (Earnings and Pensions) Act 2003, Section 393A: Employer-financed retirement benefits scheme


(1) In this Chapter “employer-financed retirement benefits scheme” means a scheme for the provision of benefits consisting of or including relevant benefits to or in respect of employees or former employees of an employer.
(2) But neither—
(a) a registered pension scheme, nor
(b) a section 615(3) scheme,
is an employer-financed retirement benefits scheme.
(3) “Section 615(3) scheme” means a superannuation fund to which section 615(3) of ICTA applies.
(4) “Scheme” includes a deed, agreement, series of agreements, or other arrangements.

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