Version Superseded: 18/04/2005
Point in time view as at 01/09/2003.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Application for approval 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.
28(1)Where—U.K.
(a)a CSOP scheme has been established, and
(b)the scheme organiser makes an application to the Inland Revenue for approval of the scheme,
the Inland Revenue must approve the scheme if they are satisfied that it meets the requirements of Parts 2 to 6 of this Schedule.
(2)An application for approval—
(a)must be in writing, and
(b)must 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 scheme, they must give notice of their decision to the scheme organiser.
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