Version Superseded: 10/07/2003
Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Withdrawal of 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.
30(1)If any disqualifying event occurs in connection with an approved CSOP scheme, the Inland Revenue may by a notice given to the scheme organiser withdraw the approval with effect from—U.K.
(a)the time at which the disqualifying event occurred, or
(b)a later time specified by the Inland Revenue in the notice.
(2)A “disqualifying event” occurs in connection with a scheme if—
(a)any of the requirements of Parts 2 to 6 of this Schedule ceases to be met; or
(b)the scheme organiser fails to provide information requested by the Inland Revenue under paragraph 33.
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