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Income Tax (Earnings and Pensions) Act 2003

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Point in time view as at 10/05/2013.

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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 20 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. Help about Changes to Legislation

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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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