Version Superseded: 10/07/2003
Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 31 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.
31(1)If—U.K.
(a)an alteration is made in a CSOP scheme that has been approved, and
(b)the alteration has not been approved by the Inland Revenue,
the approval of the scheme is ineffective after the date of the alteration.
(2)Where the Inland Revenue—
(a)have been requested to approve any alteration in such a scheme, and
(b)have decided whether or not to approve the alteration,
they must give notice of their decision to the scheme organiser.
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