(c) Employer's contributions to registered pension schemeThere is no liability to income tax in respect of earnings where an employee's employer makes contributions under a registered pension scheme (ITEPA 2003 s 308 as substituted by the Finance Act 2004, s 201(2)).
There is no liability to income tax in respect of earnings where an employee's employer makes contributions under a registered pension scheme (ITEPA 2003 s 308 as substituted by the Finance Act 2004, s 201(2)).
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