Paragraph 3 Migrant member relief and corresponding relief etc.F1F10

A payment by way of—

an employer’s contribution to which paragraph 2 of Schedule 33 of the Finance Act 2004 (relief for employers' contributions) applies F3and any benefit referable to that contribution;

an employer’s contribution to which article 15(2) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (employers with pre-commencement entitlement to corresponding relief) applies F4and any benefit referable to that contribution; F5...

an employer’s contribution to a pension scheme established by a government outside the United Kingdom for the benefit of its employees or primarily for their benefit, and any benefit referable to such a contribution (whenever made);

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

benefits from a pension scheme which are referable to contributions made before 6^th April 2006, provided that section 386 of ITEPA 2003 did not apply to those contributions by virtue of section 390 of that Act; or

benefits subject to the unauthorised payment charge imposed by section 208 of the Finance Act 2004 as applied to a relevant non-UK scheme by virtue of paragraph 1 of Schedule 34 to that Act.

Expressions defined in Schedule 34 to the Finance Act 2004 have the same meaning in this paragraph as they have there.