Part 6 Partnership shares
- Partnership shares: introduction
- Partnership share agreements
- Deductions from salary
- Maximum amount of deductions
- Minimum amount of deductions
- Notice of possible effect of deductions on benefit entitlement
- Partnership share money held for employee
- Application of money deducted where no accumulation periods
- Accumulation periods
- Application of money deducted in accumulation period
- Restriction on number of shares awarded
- Stopping and re-starting deductions
- Withdrawal from partnership share agreement
- Repayment of partnership share money on plan ceasing to be a Schedule 2 SIP or termination
- 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)