Commentary

(b) Payments and benefits under registered pension schemes

Division BII Taxation of Employment Income
| Commentary

(b) Payments and benefits under registered pension schemes

| Commentary

(b)     Payments and benefits under registered pension schemes

The charge does not apply to a payment or other benefit provided under a registered pension scheme by way of compensation for loss or employment or loss or diminution of earnings, or where it is earned by past service (ITEPA 2003 s 407, as amended).

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