# The Social Security (Contributions) Regulations 2001, Paragraph 2: Contributions to, and benefits from, registered pension schemes

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

A payment—
(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;
(b) by way of any benefit pursuant to a registered pension scheme to which—
(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
(ii) section 208 or 209 of that Act (unauthorised payments) applies.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VI/paragraph/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.