Version Superseded: 18/04/2005
Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 81 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.
81(1)Where—U.K.
(a)a SIP has been established, and
(b)the company makes an application to the Inland Revenue for approval of the plan,
the Inland Revenue must approve the plan if they are satisfied that it meets the requirements of Parts 2 to 9 of this Schedule.
(2)An application for approval must—
(a)be in writing, and
(b)contain such particulars, and be supported by such evidence, as the Inland Revenue may require.
(3)Once the Inland Revenue have decided whether or not to approve the plan, they must give notice of their decision to the company.
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