Paragraph 71A F1
United Kingdom
The trust instrument must require the trustees to maintain records of participants who have participated in one or more other F2Schedule 2 SIPs established by the company or a connected company.
Annotations
Textual amendments
- F1
Sch. 2 para. 71A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 6
- F2
Words in Sch. 2 para. 71A substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 27, 89 (with Sch. 8 paras. 90-96)
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)