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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 4
- Part 7
- Withdrawal of approval
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Changes over time for: Cross Heading: Withdrawal of approval
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- 06/04/2003- Amendment
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- 21/11/2009
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Withdrawal of approvalU.K.
30(1)If any disqualifying event occurs in connection with an approved CSOP scheme, [F1an officer of Revenue and Customs] may by a notice given to the scheme organiser withdraw the approval with effect from—U.K.
(a)the time at which the disqualifying event occurred, or
(b)a later time specified by [F1an officer of Revenue and Customs] in the notice.
(2)A “disqualifying event” occurs in connection with a scheme if—
(a)any of the requirements of Parts 2 to 6 of this Schedule ceases to be met;
[F2(aa)an alteration is made in a key feature of the scheme without the approval of [F1an officer of Revenue and Customs] ;] or
(b)the scheme organiser fails to provide information requested by [F1an officer of Revenue and Customs] under paragraph 33.
[F3(3)For the purposes of sub-paragraph (2)(aa) [F1an officer of Revenue and Customs] may not withhold F4... approval unless it appears to [F5the officer] at the time in question that the scheme as proposed to be altered would not then be approved on an application under paragraph 28.
(4)For the purposes of that sub-paragraph a “key feature” of a scheme is a provision of the scheme which is necessary in order to meet the requirements of this Schedule.]
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F2Sch. 4 para. 30(2)(aa) inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 17(2)
F3Sch. 4 para. 30(3)(4) inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 17(3)
F4Word in Sch. 4 para. 30(3) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(4)(c), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
F5Words in Sch. 4 para. 30(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(t); S.I. 2005/1126, art. 2(2)(h)
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