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Status:
Point in time view as at 17/07/2013.
Changes to legislation:
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 09 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 [an officer of Revenue and Customs] for approval of the plan,
[an officer of Revenue and Customs] must approve the plan if [the officer] [is] 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 [an officer of Revenue and Customs] may require.
(3)Once [an officer of Revenue and Customs] [has] decided whether or not to approve the plan, [the officer] must give notice of [the] decision to the company.
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