# Income Tax (Earnings and Pensions) Act 2003, Section 395A: Benefits under old section 222 schemes not taxed by virtue of section 394

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

Section 394 does not apply to a benefit provided under an employer–financed retirement benefits scheme if—
(a) immediately before 6th April 1980 the scheme was approved under section 222 of ICTA 1970,
(b) the scheme was not approved under Chapter II of Part II of FA 1970,
(c) no material changes have been made to the terms on which benefits are provided under the scheme after 5th April 1980, and
(d) no contributions have been paid under the scheme after that date.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/395A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-395A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.