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Income Tax (Earnings and Pensions) Act 2003

Paragraph 70

3722.This paragraph provides that a jointly owned company that was a constituent company in a group scheme immediately before the enactment of FA 2002 may remain a constituent company in that group scheme, and accordingly re-enacts section 39(8) of FA 2002. Section 39(5) of FA 2002 amended the definition of a “jointly owned company” that applies for the purposes of the SIP code.

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