Approval ineffective after unapproved alterationU.K.
31(1)If—U.K.
(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.