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Income Tax (Earnings and Pensions) Act 2003

Paragraph 72: Duty to act in accordance with participant’s directions

3164.This paragraph provides that the trust instrument must require the trustees to act in accordance with a participant’s directions.

3165.The paragraph is the first of three that derive from paragraph 71 of Schedule 8. That paragraph is lengthy; and its contents are divided up in the new legislation, to make its contents more accessible. This paragraph derives from sub-paragraphs (1) and (2) of paragraph 71.

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