Some double taxation agreements (DTAs) provide for employers’ contributions to an overseas pension scheme on behalf of their employees to qualify for tax relief if certain conditions are met. Such contributions are relieved on the same basis as contributions to a registered pension scheme (see RPSM05101210) so the extent to which they are deductible is determined as if sections 196 to 200 applied.
| Glossary ( RPSM20000000) |
