EIM15424 - Non-approved schemes: receipts excluded from charge: prior employee contributions

A lump sum otherwise chargeable under Section 394 ITEPA 2003 (see EIM15401) is not chargeable, or only partly chargeable, if it is attributable wholly, or partly, to the employee바카라 사이트™s own contributions to the scheme (see EIM15414 and example EIM15438).