- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (13/06/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 1
- SCHEDULE 2
- Part 2
- No loan arrangements
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: No loan arrangements
Alternative versions:
- 06/04/2003- Amendment
- 13/06/2003
Point in time
Status:
Point in time view as at 13/06/2003.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: No loan arrangements is up to date with all changes known to be in force on or before 04 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.
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No loan arrangementsU.K.
12(1)The arrangements for the plan must not make any provision, or be associated in any way with any provision made, for loans to some or all of the employees of—U.K.
(a)the company, or
(b)in the case of a group plan, of any constituent company.
(2)The operation of the plan must not be associated in any way with such loans.
(3)In sub-paragraph (1) “arrangements” includes any scheme, agreement, undertaking or understanding, whether or not legally enforceable.
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