Sections 389 and 390 ITEPA 2003

Note: Section 386 is repealed with effect from 6 April 2006 by Section 247 FA 2004. Any contributions on or after that date are not taxable under Section 386 (see EIM15010).

There are some situations in which an employer's contribution to a non-approved retirement benefits scheme was not chargeable under Section 386 ITEPA 2003 on the employee:

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