# Income Tax (Earnings and Pensions) Act 2003, Paragraph 89

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

(1) The plan may provide for the company to issue a plan termination notice in respect of the plan in circumstances specified in the plan.
(2) The plan must provide that, where a plan termination notice is issued, a copy of the notice must be given, without delay, to—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) the trustees,
(c) each individual who has plan shares, and
(d) each individual who has entered into a partnership share agreement which was in force immediately before the notice was issued.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/89 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.