# Income Tax (Earnings and Pensions) Act 2003, Paragraph 4


(1) A SIP established by a company that controls other companies (a “parent company”) may extend to all or any of those other companies.
(2) In the SIP code a SIP established by a parent company which so extends is referred to as a “group plan”.
(3) In relation to a group plan a “constituent company” means—
(a) the parent company, or
(b) any other company to which for the time being the plan is expressed to extend.
(4) Paragraph 91 deals with jointly owned companies and companies controlled by them.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.