# Income Tax (Earnings and Pensions) Act 2003, Paragraph 13

Extent: E+W+S+N.I.

A SIP must meet the plan requirements contained in—
paragraph 14 (time of eligibility to participate),
paragraph 15 (the employment requirement),
paragraph 18 (requirement not to participate simultaneously in connected SIPs), and paragraph 18A (successive participation in connected SIPs)
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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/13 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.