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Income Tax (Earnings and Pensions) Act 2003

Paragraph 1: Approval of share incentive plans (SIPs)

2951.This paragraph indicates the contents of this Schedule (in sub-paragraph (1)), and the Parts into which it is divided (in sub-paragraphs (2) to (4)). The opening paragraphs of Schedules 3, 4 and 5 have been organised in the same manner.

2952.This paragraph is new. It aims to help users to understand the subject matter of the Schedule and to locate relevant material.

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