Version Superseded: 17/07/2013
Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 25 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
25(1)The requirements of the following paragraphs must be met with respect to any shares that may be awarded under a SIP—U.K.
paragraph 26 (shares must be part of ordinary share capital of certain companies),
paragraph 27 (requirement as to listing etc.),
paragraph 28 (shares must be fully paid up and not redeemable),
paragraph 29 (prohibited shares), and
paragraph 30 (only certain kinds of restriction allowed).
(2)In this Part of this Schedule “” means shares that may be awarded under the plan.
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