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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 96 is up to date with all changes known to be in force on or before 04 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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96(1)For the purposes of the SIP code plan shares are withdrawn from a SIP when—U.K.
(a)they are transferred by the trustees to the participant, or another person, on the direction of the participant,
(b)the participant assigns, charges or otherwise disposes of the beneficial interest in the shares, or
(c)they are disposed of by the trustees, on the direction of the participant, in circumstances where the trustees account (or hold themselves ready to account) for the proceeds to the participant or to another person.
(2)Where the participant has died, the references in sub-paragraph (1) to the participant are to the participant’s personal representatives.
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