§ 2 (1) Subsections (2) to (5) of section 192 (relief for contributions by employer) apply in relation to relevant migrant member contributions paid by an employer as in relation to contributions paid by an employer under a registered pension scheme in respect of an individual.
§ (2) Section 196 (no other relief for employers in connection with contributions) applies as if the reference to contributions under a registered pension scheme included relevant migrant member contributions.
§ (3) "Relevant migrant member contributions" means contributions paid under a qualifying overseas pension scheme in respect of an individual who is a relevant migrant member of the pension scheme in relation to the contributions.
§ 3 In ITEPA 2003. after section 308 insert—
§ "308A Exemption of contributions to overseas pension scheme
§ (1) No liability to income tax arises in respect of earnings where an employer makes contributions under a qualifying overseas pension scheme in respect of an employee who is a relevant migrant member of the pension scheme.
§
(2) In subsection (1)—
qualifying overseas pension scheme", and
relevant migrant member",
have the same meaning as in Schedule (Overseas pension schemes: migrant member relief) to FA 2004 (overseas pension schemes: migrant member relief)."