Point in time view as at 02/12/2019.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 71A is up to date with all changes known to be in force on or before 06 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.
[F171AU.K.The trust instrument must require the trustees to maintain records of participants who have participated in one or more other [F2Schedule 2] SIPs established by the company or a connected company.]
Textual Amendments
F1 Sch. 2 para. 71A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 6
F2Words in Sch. 2 para. 71A substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 27, 89 (with Sch. 8 paras. 90-96)
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