Related Commentary  Related HMRC Manuals

307(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 under a registered pension scheme or otherwise for a retirement or death benefit.

307(1A)  Subsection (1) does not apply to provision made for insuring against the risk that a retirement or death benefit under an employer-financed retirement benefits scheme cannot be paid or given because of the employer's insolvency.

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