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Paragraph 58

If a SIP provides for matching shares it must meet the plan requirements contained in—

  • paragraph 59 (general requirements for matching shares),

  • paragraph 60 (ratio of matching shares to partnership shares), and

  • paragraph 61 (holding period for matching shares).

Notes on Schedule 2

Textual amendments

F1

Word in Sch. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 14, 89 (with Sch. 8 paras. 90-96)