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Income Tax (Earnings and Pensions) Act 2003

Paragraph 89: Termination of plan

3212.This paragraph contains provisions relating to the termination of a plan; and this may be done if the company issues a plan termination notice. The paragraph derives from paragraph 120 of Schedule 8.

3213.Sub-paragraph (2) now has four paragraphs, as opposed to the corresponding provision in the source legislation which had three paragraphs, one of which had two sub-paragraphs of its own. In paragraph (d) the word “into” has been added after the word “entered”.

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