Income Tax (Earnings and Pensions) Act 2003

This adran has no associated Nodiadau Esboniadol

48(1)The plan must provide that the company may not enter into a partnership share agreement with an employee unless the agreement contains a notice under this paragraph.U.K.

(2)A notice under this paragraph is a notice in a prescribed form containing prescribed information as to the possible effect of deductions on an employee’s entitlement to social security benefits, statutory sick pay and statutory maternity pay.

(3)In this paragraph “prescribed” means prescribed by regulations made by [F1the Commissioners for Her Majesty’s Revenue and Customs] .