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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 2
- Part 10
- Application for approval
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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Application for approval 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.
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Application for approvalU.K.
81(1)Where—U.K.
(a)a SIP has been established, and
(b)the company makes an application to [F1an officer of Revenue and Customs] for approval of the plan,
[F1an officer of Revenue and Customs] must approve the plan if [F2the officer] [F3is] satisfied that it meets the requirements of Parts 2 to 9 of this Schedule.
(2)An application for approval must—
(a)be in writing, and
(b)contain such particulars, and be supported by such evidence, as [F1an officer of Revenue and Customs] may require.
(3)Once [F1an officer of Revenue and Customs] [F4has] decided whether or not to approve the plan, [F5the officer] must give notice of [F6the] decision to the company.
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)
F2Words in Sch. 2 para. 81(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(j); S.I. 2005/1126, art. 2(2)(h)
F3Word in Sch. 2 para. 81(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 121(a)(i); S.I. 2005/1126, art. 2(2)(h)
F4Word in Sch. 2 para. 81(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 121(a)(ii); S.I. 2005/1126, art. 2(2)(h)
F5Words in Sch. 2 para. 81(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(j); S.I. 2005/1126, art. 2(2)(h)
F6Words in Sch. 2 para. 81(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(3)(a); S.I. 2005/1126, art. 2(2)(h)
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