- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/09/2015)
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Income Tax (Earnings and Pensions) Act 2003
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 1
- SCHEDULE 2
- Part 1
- Introduction to Schedule 2...
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Introduction to Schedule 2 share incentive plans (SIPs)
Version Superseded: 15/09/2016
Alternative versions:
- 06/04/2003- Amendment
- 18/04/2005- Amendment
- 06/04/2014- Amendment
- 21/09/2015
Point in time - 15/09/2016- Amendment
Status:
Point in time view as at 21/09/2015.
Changes to legislation:
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[F1Introduction to Schedule 2] share incentive plans (SIPs)U.K.
Textual Amendments
F1Words in Sch. 2 para. 1 cross-heading substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 15, 89 (with Sch. 8 paras. 90-96)
1[F2(A1)For the purposes of the SIP code a share incentive plan (a “SIP”) is a Schedule 2 SIP if the requirements of Parts 2 to 9 of this Schedule are met in relation to the SIP.]U.K.
(3)The requirements consist of general requirements (see Part 2) and requirements as to—
the eligibility of individuals (see Part 3),
the types of shares that may be awarded (see Part 4),
free shares (see Part 5),
partnership shares (see Part 6),
matching shares (see Part 7),
cash dividends and dividend shares (see Part 8), and
the trustees (see Part 9).
[F3(4)Sub-paragraph (A1) is subject to Part 10 of this Schedule which—
(a)requires notice of a plan to be given to Her Majesty's Revenue and Customs (“HMRC”) in order for the plan to be a Schedule 2 SIP (see paragraph 81A(1)),
(b)provides for a plan in relation to which such notice is given to be a Schedule 2 SIP (see paragraph 81A(4)), and
(c)gives power to HMRC to enquire into a plan and to decide that the plan should not be a Schedule 2 SIP (see paragraphs 81F to 81I).]
Textual Amendments
F2Sch. 2 para. 1(A1) substituted for Sch. 2 para. 1(1)(2) (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 16(2), 89 (with Sch. 8 paras. 90-96)
F3Sch. 2 para. 1(4) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 16(3), 89 (with Sch. 8 paras. 90-96)
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