[554U Exclusions: pre-6 April 2006 contributions to employer-financed retirement benefit schemes]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554U  Exclusions: pre-6 April 2006 contributions to employer-financed retirement benefit schemes]

[(1)     This section applies if the subject of a relevant step is a sum of money or asset which has (wholly or partly) arisen or derived (directly or indirectly) from a sum of money (“the taxed sum”)—

(a)     which was paid by B in accordance with an employer-financed retirement benefits scheme (within the meaning of Chapter 2 of Part 6) with a view to the provision of benefits under the scheme, and

(b)     in respect of which

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