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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 3 is up to date with all changes known to be in force on or before 15 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.
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3(1)A SIP that provides for partnership shares may also provide for shares to be appropriated without payment to employees in proportion to the partnership shares acquired by them (“matching shares”).U.K.
(2)If a SIP contains provision for all, or more than one, of the following—
free shares,
partnership shares, and
matching shares,
the plan may provide for the company to decide when the provisions relating to each kind of share are to have effect.
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