Version Superseded: 06/04/2014
Point in time view as at 17/07/2013.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 89 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.
89(1)The plan may provide for the company to issue a plan termination notice in respect of the plan in circumstances specified in the plan.U.K.
(2)The plan must provide that, where a plan termination notice is issued, a copy of the notice must be given, without delay, to—
(a)[F1an officer of Revenue and Customs],
(b)the trustees,
(c)each individual who has plan shares, and
(d)each individual who has entered into a partnership share agreement which was in force immediately before the notice was issued.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
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