# Income Tax (Earnings and Pensions) Act 2003, 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).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/58 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.