Income Tax (Earnings and Pensions) Act 2003 section 393

Application of this Chapter

Section 393 establishes the scope of Chapter 2 of Part 6, which deals with the tax treatment of relevant benefits provided under employer-financed retirement benefits schemes.

• This Chapter applies specifically to relevant benefits provided through an employer-financed retirement benefits scheme
• The term "employer-financed retirement benefits scheme" is defined separately in section 393A
• The term "relevant benefits" is defined separately in section 393B
• Both definitions must be read together with this section to determine whether a particular arrangement falls within the scope of this Chapter