{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-9",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-9.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/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Contributions to, and pension payments from, employer-financed pension only schemes",
  "text": "(1) A payment by way of—\n(a) an employer’s contribution towards an employer-financed pension only scheme; and\n(b) a pension, pursuant to an employer-financed pension only scheme, which is income charged to tax pursuant to Part 9 of ITEPA 2003 to which paragraph 10 applies.\n(2) In this paragraph “employer-financed pension only scheme” means a scheme—\n(a) financed by payments made by or on behalf of the secondary contributor, and\n(b) providing only a pension (and which is accordingly not an employer-financed retirement benefits scheme because it does not provide relevant benefits).\nHere “relevant benefits” has the meaning given in section 393B of ITEPA 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 Pt. VI paras. 8-11 added (6.4.2006) by The Social Security (Contributions) (Amendment No. 2) Regulations 2006 (S.I. 2006/576), regs. 1, 8(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VI/paragraph/9",
    "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."
}