Employer pension contributions for high earner

What is the position under the new rules for the following client:
Director of the company has salary greater than £150,000. The company has for several years paid a single annual pension contribution of £100,000 for this director and gets full CT relief for this.
My understanding of the new rules are that empployee contributions for high earners will have tax relief restricted to basic rate, but what is the situation for employer contributions?

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No change for employer contributions for CT purposes

Anonymous |