{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-2.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/3/part/VI/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Contributions to, and benefits from, registered pension schemes",
  "text": "A payment—\n(a) by way of employer’s contribution towards a registered pension scheme to which section 308... of ITEPA 2003 (exemption of contributions to registered pension scheme) applies;\n(b) by way of any benefit pursuant to a registered pension scheme to which—\n(i) section 204(1) (authorised pensions and lump sums) of, and Schedule 31 (taxation of benefits under registered pension schemes) to, the Finance Act 2004 applies; or\n(ii) section 208 or 209 of that Act (unauthorised payments) applies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 Pt. VI paras. 2 3 substituted (6.4.2006) by The Social Security (Contributions) (Amendment No. 2) Regulations 2006 (S.I. 2006/576), regs. 1, 8(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 3 Pt. VI para. 2(a) omitted (6.4.2012) by virtue of The Social Security (Contributions) (Amendment No. 2) Regulations 2012 (S.I. 2012/817), regs. 1(1), 6(a) (with reg. 11)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VI/paragraph/2",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}