# The Social Security (Contributions) Regulations 2001, Paragraph 8: Contributions to, and benefits from, employer-financed retirement benefits schemes


A payment by way of—
(a) an employer’s contribution towards an employer-financed retirement benefits scheme; and
(b) benefits, pursuant to an employer-financed retirement benefits scheme, to which paragraph 10 applies.
Here and in paragraph 10 “employer-financed retirement benefits scheme” has the meaning given in section 393A of ITEPA 2003.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VI/paragraph/8 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.