SCHEDULES
F1F1SCHEDULE 8
Annotations:
Amendments (Textual)
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.
Sch. 8 repealed (with effect in accordance with s. 61(2)(3), Sch. 18 Pt. 6(3) Notes 1-3 of the repealing Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(3)