Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general
In Chapter 9 of Part 4 of ITEPA 2003 (exemptions from income tax for pension provision), in section 308 (exemption of contributions to registered pension scheme), at the end insert ." in respect of the employee "
The amendment made by this section has effect for the tax year 2013-14 and subsequent tax years.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
