SCHEDULES
SCHEDULE 4Approved CSOP schemes
Part 7Approval of schemes
Approval ineffective after unapproved alteration
31
1
If—
a
an alteration is made in a CSOP scheme that has been approved, and
b
the alteration has not been approved by the Inland Revenue,
the approval of the scheme is ineffective after the date of the alteration.
2
Where the Inland Revenue—
a
have been requested to approve any alteration in such a scheme, and
b
have decided whether or not to approve the alteration,
they must give notice of their decision to the scheme organiser.