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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Cross Heading: Power of trustees to borrow

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Point in time view as at 03/08/2005.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Power of trustees to borrow 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. Help about Changes to Legislation

Power of trustees to borrowU.K.

76U.K.The trust instrument may provide that the trustees have power to borrow—

(a)to acquire shares for the purposes of the plan, and

(b)for such other purposes as may be specified in the trust instrument.

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