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Income Tax (Earnings and Pensions) Act 2003

Paragraph 90: Effect of plan termination notice

3214.This paragraph deals with the effect of a plan termination notice. The paragraph derives from paragraph 121 of Schedule 8.

3215.The first sentence of paragraph 121(3) has been rewritten as sub-paragraph (3). The second sentence of paragraph 121(3) has, however, been omitted, on the basis that it is unnecessary.

3216.Sub-paragraph (7) has been rewritten, to bring the subject, verb and direct object of this sentence closer together.

3217.In sub-paragraph (8) the words “doing the following in the case of each participant” have been added.

3218.Sub-paragraph (9) has been amended to provide that where a participant has died, the references to a participant in the entirety of this paragraph (as opposed to sub-paragraph (8)) are to the participant’s personal representatives. See Change 165 in Annex 1.

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