307 Death or retirement benefit provision
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 9
Exemptions: Pension Provision

307  Death or retirement benefit provision

(1)     No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of provision made by an employee's employer

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