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),

  • [F1paragraph 18 (requirement not to participate simultaneously in connected SIPs), paragraph 18A (successive participation in connected SIPs), and]

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

Textual Amendments

F1Words in Sch. 2 para. 13 substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 3