Income Tax (Earnings and Pensions) Act 2003

This adran has no associated Nodiadau Esboniadol

13U.K.A SIP must meet the plan requirements contained in—

  • paragraph 14 (time of eligibility to participate),

  • paragraph 15 (the employment requirement),

  • paragraph 18 (requirement not to participate in other SIPs), and

  • paragraph 19 (the “no material interest” requirement).