SCHEDULES
SCHEDULE 4Approved CSOP schemes
Part 7Approval of schemes
Application for approval
28
1
Where—
a
a CSOP scheme has been established, and
b
the scheme organiser makes an application to F5an officer of Revenue and Customs for approval of the scheme,
2
An application for approval—
a
must be in writing, and
b
must contain such particulars and be supported by such evidence as F5an officer of Revenue and Customs may require.