11Beneficiaries of tax-exempt employer-provided pension benefitsU.K.
(1)In section 307(2) of ITEPA 2003 (“death or retirement benefit” is a benefit for employee or others on employee's retirement or death), for “or a member of the employee's family or household” substitute “ , or paid or given in respect of the employee to any other individual or to a charity, ”.
(2)The amendment made by subsection (1) has effect for the tax year 2019-20 and subsequent tax years.