[Part 10A Disqualifying Events]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Part 10A Disqualifying Events]

[85A

(1)     A SIP ceases to be a Schedule 2 SIP if (and with effect from the time when) a disqualifying event occurs.

(2)     The following are disqualifying events—

(a)     an alteration being made in—

(i)     the share capital of a company any of whose shares are subject to the plan trust, or

(ii)     the rights attaching to any shares of such

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