# The Pension Protection Fund (Tax) (2005-06) Regulations 2005, Regulation 14: Application of the 2003 Act: further provisions


Section 307 of the 2003 Act (exemption from employment income for death or retirement benefit provision made by employer) applies in relation to the payment of any sum in respect of any of the Pensions Act levies in the same way as it applies in respect of provision made by an employee’s employer for a retirement or death benefit.

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Source: https://www.legislation.gov.uk/uksi/2005/1907/regulation/14 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-tax-2005-06-regulations-2005/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.