# Income Tax (Earnings and Pensions) Act 2003, Paragraph 71A

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

The trust instrument must require the trustees to maintain records of participants who have participated in one or more other Schedule 2 SIPs established by the company or a connected company.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/71A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-71A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.