Part 7 Matching Shares
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Part 7 Matching Shares

Matching shares: introduction

58

If a SIP provides for matching shares it must meet the plan requirements contained in—

paragraph 59 (general requirements for matching shares),

paragraph 60 (ratio of matching shares to partnership shares), and

paragraph 61 (holding period for matching shares).

General requirements for matching shares

59

(1)     The plan must

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