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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Paragraph 70

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Version Superseded: 17/07/2013

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Status:

Point in time view as at 13/06/2003.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Paragraph 70 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. Help about Changes to Legislation

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70(1)A SIP must meet the plan requirements contained in—U.K.

  • paragraph 71(1) and (2) (establishment of trustees), and

  • paragraph 79 (meeting by trustees of PAYE obligations).

(2)The following provisions also relate to the trustees—

  • paragraph 71(3) to (6) (the trust instrument and classes of trustees)

  • paragraph 72 (duty to act in accordance with participant’s directions),

  • paragraph 73 (duty not to dispose of plan shares),

  • paragraph 74 (duty to make payments to participants),

  • paragraph 75 (duty to give notice of award of shares etc.),

  • paragraph 76 (power to borrow),

  • paragraph 77 (power to raise funds to subscribe for rights issue),

  • paragraph 78 (acquisition of shares from employee share ownership trust), and

  • paragraph 80 (other duties in relation to tax liabilities).

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