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Part 6 Partnership shares

  1. Partnership shares: introduction
  2. Partnership share agreements
  3. Deductions from salary
  4. Maximum amount of deductions
  5. Minimum amount of deductions
  6. Notice of possible effect of deductions on benefit entitlement
  7. Partnership share money held for employee
  8. Application of money deducted where no accumulation periods
  9. Accumulation periods
  10. Application of money deducted in accumulation period
  11. Restriction on number of shares awarded
  12. Stopping and re-starting deductions
  13. Withdrawal from partnership share agreement
  14. Repayment of partnership share money on plan ceasing to be a Schedule 2 SIP or termination
  15. Access to partnership shares

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)