# The Social Security (Contributions) Regulations 2001, Paragraph 9: Contributions to, and pension payments from, employer-financed pension only schemes


(1) A payment by way of—
(a) an employer’s contribution towards an employer-financed pension only scheme; and
(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.
(2) In this paragraph “employer-financed pension only scheme” means a scheme—
(a) financed by payments made by or on behalf of the secondary contributor, and
(b) providing only a pension (and which is accordingly not an employer-financed retirement benefits scheme because it does not provide relevant benefits).
Here “relevant benefits” has the meaning given in section 393B of ITEPA 2003.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VI/paragraph/9 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.