Section 308A Exemption of contributions to overseas pension scheme
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Amendments
Section 308A inserted by Finance Act 2004 section 243 and Schedule 33 para 3 from 6 April 2006.
(1) No liability to income tax arises in respect of earnings where an employer makes contributions under a qualifying overseas pension scheme in respect of an employee who is a relevant migrant member of the pension scheme.
(2) In subsection (1)—
“qualifying overseas pension scheme”, and “relevant migrant member”, have the same meaning as in Schedule 33 to FA 2004 (overseas pension schemes: migrant member relief).
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