SCHEDULES

F1F1SCHEDULE 8

Annotations:
Amendments (Textual)
F1

Sch. 8 repealed (with effect in accordance with s. 61(2)(3), Sch. 18 Pt. 6(3) Notes 1-3 of the repealing Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(3)

Employer and employment unit

4

1

The scheme must identify the undertaking to which the scheme relates and that undertaking must be one which is carried on with a view to profit.

2

The references in sub-paragraph (1) above to an undertaking include references to part of an undertaking; and the provisions of a scheme identifying part of an undertaking must do so in such a way as to distinguish it, otherwise than by name only, from other parts of the undertaking.