http://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/56/2007-04-06
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-10-29
Expert Participation
2007-04-06
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
Income Tax (Earnings and Pensions) Act 2003
s. 637T
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(7)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 683(3D)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 4(4)
reg. 1(2)
(3)
SCHEDULES
SCHEDULE 2Approved share incentive plans
Part 6Partnership shares
Repayment of partnership share money on withdrawal of approval or termination
56
1
The plan must provide that, where the approval of the plan is withdrawn (see paragraph 83), any partnership share money held on behalf of an employee is to be paid over to the employee.
2
The plan must require the payment to be made as soon as practicable after notice of the withdrawal of approval is given to the company.
3
The plan must provide that, where a plan termination notice is issued in respect of the plan (see paragraph 90), any partnership share money held on behalf of an employee is to be paid over to the employee.
4
The plan must require the payment to be made as soon as practicable after the plan termination notice is notified to the trustees under paragraph 89(2).