Section 615 introduction

A section 615 Benefit Scheme allows United Kingdom Limited Companies to establish bona fide retirement benefit packages for employees who have duties outside the United Kingdom.
This Pension Scheme satisfies the criteria laid down by HMRC Pension Scheme Services.
Every scheme is submitted and accepted by them, ensuring that the benefits will not be subject to challenge. This grants full pension scheme status to a section 615 Benefit Scheme, which is recognised internationally as a genuine pension arrangement.Because of its accepted status, contributions to a section 615 Benefit Scheme are allowable against Corporation Tax in the United Kingdom.
The section 615 Benefit Scheme affords a wide range of underlying investments; policies of assurance, direct equity holdings, fixed interest securities, collective investment schemes, money funds, property and cash deposits.

http://www.section615.co.uk/default.htm