25 Relief relating to net pay arrangements
Finance (No 2) Act 2023 (2023 c 30) | Legislation

25  Relief relating to net pay arrangements

In FA 2004, in Part 4 (pension schemes etc), in Chapter 4 (certain tax reliefs and exemptions), after section 193 (relief under net pay arrangements) insert—

“193A Net pay arrangements: relief where no income tax liability

(1)     This section applies where—

(a)     an individual is entitled to be given relief in accordance with section 193 in respect of the payment of a contribution under a pension scheme,

(b)     the individual is entitled to a personal allowance, in accordance with section 35(1) of ITA 2007 (personal allowance), for the tax year in which the payment is made (“the relevant tax year”), and

(c)     the amount of the individual's total income for the relevant tax year does not exceed the personal allowance specified in section 35(1) of

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