[266A Life assurance premiums paid by employer]
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

[266A  Life assurance premiums paid by employer]

[(1)ÌýÌýÌýÌý This section applies if—

(a)ÌýÌýÌýÌý pursuant to [an employer-financed] retirement benefits scheme, the employer in any year of assessment pays a sum with a view to the provision of any relevant benefits for or in respect of any employee of that employer, and

(b)ÌýÌýÌýÌý the payment is made under such an insurance or contract as is mentioned in section 266.

This section applies whether or not the accrual of the relevant benefits is dependent on any contingency.

(2)ÌýÌýÌýÌý Relief, if not otherwise allowable, shall be given to that employee under section 266 in respect of the payment to the extent, if any, to

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