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 390
Exception: non-domiciled employees with foreign employers
Section 390 provides an exception from the tax charge on employer contributions to retirement benefits schemes where the employee is non-UK domiciled and works for a foreign employer.
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.