# Income Tax (Earnings and Pensions) Act 2003, Paragraph 76


The trust instrument may provide that the trustees have power to borrow—
(a) to acquire shares for the purposes of the plan, and
(b) for such other purposes as may be specified in the trust instrument.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/76 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.