Finance Act 2014

This section has no associated Explanatory Notes

18(1)Paragraph 6 (general requirements for SIPs) is amended as follows.U.K.

(2)Make the existing text sub-paragraph (1).

(3)After the new sub-paragraph (1) insert—

(2)The requirements of this Part are also to be taken to include the requirements of paragraphs 89 and 90 (plan termination notices etc).