This section has no associated Explanatory Notes
[F171AU.K.The trust instrument must require the trustees to maintain records of participants who have participated in one or more other [F2Schedule 2] SIPs established by the company or a connected company.]
Textual Amendments
F1 Sch. 2 para. 71A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 6
F2Words in Sch. 2 para. 71A substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 27, 89 (with Sch. 8 paras. 90-96)