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Income Tax (Earnings and Pensions) Act 2003

Paragraph 63: Requirements to be met as regards cash dividends

3141.This paragraph lists the paragraphs in this Part that apply if the trustees of the SIP are directed to apply cash dividends in acquiring further plan shares. It is new.

3142.Sub-paragraph (3) provides that the SIP must in any event meet the requirement contained in paragraph 69.

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