BIM46145 - Specific Deductions: Pensions: ICTA88/S615 Schemes
A pension fund to which ICTA88/S615(3) applies is not an employer financed retirement benefits scheme (ITEPA/S393A).
These pension funds are funds set up in the UK for overseas employees see TSEM5360-80 for more detail. If you need advice on cases where it is claimed that the fund is one to which S615 applies please refer the case the Pension Scheme Services (Technical), Yorke House, Castle Meadow Road, Nottingham NG2 1BG.
There are no special rules for the timing of relief for contributions to a pension fund to which ICTA88/S615(3) applies. The timing of relief follows the general accountancy principles explained at BIM31080 onwards.