# The Social Security (Contributions) (Amendment) Regulations 2015, Regulation 4: Amendment of the Social Security (Contributions) Regulations 2001


After paragraph 11 insert—
“Independent advice in respect of conversions and transfers of pension scheme benefits
12. A payment or reimbursement to which no liability to income tax arises by virtue of section 308B of ITEPA 2003 (independent advice in respect of conversions and transfers of pension scheme benefits).”.

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Source: https://www.legislation.gov.uk/uksi/2015/543/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2015/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.