Woordenboek Verzekeringsbedrijf [Vermeij/Kluwer Bedrijfsinformatie]: premievrij pensioenregeling = non-contributory pension scheme

http://www.opsi.gov.uk/ACTS/acts2004/40012--t.htm
Restriction of deduction for ** non-contributory provision **
(1) This section applies in relation to an employer's expenses of providing benefits to or in respect of present or former employees under an employer-financed retirement benefits scheme in a case where-
(a) the expenses do not consist of the making of contributions under the scheme, but
(b) in accordance with generally accepted accounting practice they are shown in the employer's accounts.