Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 308C
Provision of pensions advice: limited exemption
Section 308C provides a limited income tax exemption for pensions-related advice or information provided to employees, former employees, or prospective employees, subject to a £500 annual cap and certain qualifying conditions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.