# Income Tax (Earnings and Pensions) Act 2003, Paragraph 47

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

(1) The plan may provide that the amount to be deducted under a partnership share agreement on any occasion must not be less than a minimum amount specified in the plan.
(2) The specified minimum amount must not be greater than £10.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/47 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.