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Income Tax (Earnings and Pensions) Act 2003
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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Income Tax (Earnings and Pensions) Act 2003. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 2 Paragraph 100:
Changes and effects
This section lists the changes and effects yet to be applied to the specific provision you are viewing.
- s. 318-318D substituted for s. 318 by 2004 c. 12 Sch. 13 para. 1
- s. 343(2) Table para. 1 text amended by S.I. 2010/231 Sch. 4 para. 11
- s. 393-393B substituted for s. 393 by 2004 c. 12 s. 249(3)
- s. 399A 400 substituted for s. 400 by 2004 c. 12 s. 249(11)
- Sch. 2 para. 100 text amended by 2005 c. 11 Sch. 4 para. 121(e) Sch. 5
- Sch. 2 para. 100 text amended by 2007 c. 3 Sch. 1 para. 447(3)
- Sch. 2 para. 100 text amended by S.I. 2009/56 Sch. 1 para. 343
- Sch. 2 para. 100 words substituted by 2010 c. 4 Sch. 1 para. 396(8)
Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- Act applied (with modifications) by S.I. 2010/1907 reg. 16 Sch. 2
- Act applied (with modifications) by S.I. 2010/875 reg. 16 Sch. 2 (This SI was revoked before it came into force by SI 2010/1906, reg. 2)
- Act text amended by 2005 c. 11 Sch. 4 para. 102(1)(2)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 7A Ch. 2 disapplied by S.I. 2011/2696 reg. 3 4
- Pt. 7A inserted by 2011 c. 11 Sch. 2 para. 1
- Ch. 9 inserted by 2007 c. 11 Sch. 3 para. 4
- Ch. 15A amendment to earlier affecting provision 2004 c. 12 Sch. 31 para. 11 by S.I. 2006/569 reg. 5(1)
- s. 96A inserted by 2006 c. 25 s. 63
- s. 100A 100B inserted by 2008 c. 9 s. 45(1)
- s. 105A 105B inserted by 2009 c. 10 s. 71(3)
- s. 124A inserted by 2009 c. 10 s. 54(5)
- s. 169A inserted by 2004 c. 12 Sch. 14 para. 6
- s. 173A inserted by 2010 c. 8 Sch. 2 para. 49
- s. 248A inserted by 2004 c. 12 s. 81(1)
- s. 270A inserted by 2004 c. 12 Sch. 13 para. 3
- s. 270A(1) text amended by 2005 c. 7 s. 16(4)
- s. 270A(2) word substituted by 2011 c. 11 Sch. 8 para. 2(2)
- s. 270A(5A)(5B) inserted by 2011 c. 11 s. 36(1)
- s. 270A(5C) inserted by 2011 c. 11 Sch. 8 para. 2(3)
- s. 270A(6) text amended by 2005 c. 7 s. 15(2)
- s. 270A(6)(a) text amended by S.I. 2006/882 art. 2
- s. 270A(6)(a) words substituted by 2011 c. 11 Sch. 8 para. 2(4)
- s. 270A(6A) inserted by 2005 c. 7 s. 15(3)
- s. 270A(6ZA) inserted by 2011 c. 11 Sch. 8 para. 2(5)
- s. 270A(10A) inserted by 2005 c. 7 s. 15(4)
- s. 270A(11) word substituted by 2011 c. 11 Sch. 8 para. 2(6)(c)
- s. 270A(11) words substituted by 2011 c. 11 Sch. 8 para. 2(6)(a)
- s. 270A(11) words substituted by 2011 c. 11 Sch. 8 para. 2(6)(b)
- s. 270B inserted by 2011 c. 11 Sch. 8 para. 3
- s. 282A(4A) inserted by 2004 c. 12 s. 91(2)
- s. 290A 290B inserted by S.I. 2010/157 art. 2(3)
- s. 293A inserted by 2010 c. 31 Sch. 4 para. 2(1)
- s. 297A inserted by 2007 c. 11 s. 64(1)
- s. 297B inserted by 2008 c. 9 s. 51(1)
- s. 304A inserted by 2011 c. 11 s. 38(1)
- s. 308A applied by S.I. 2006/572 art. 17(4)
- s. 308A inserted by 2004 c. 12 Sch. 33 para. 3
- s. 316A inserted by 2003 c. 14 s. 137(1)
- s. 318A(1) text amended by 2005 c. 7 s. 16(6)
- s. 318A(1) word substituted by 2011 c. 11 Sch. 8 para. 4(2)
- s. 318A(5A)(5B) inserted by 2011 c. 11 s. 36(2)
- s. 318A(5C) inserted by 2011 c. 11 Sch. 8 para. 4(3)
- s. 318A(6) text amended by S.I. 2006/882 art. 2
- s. 318A(6) words substituted by 2011 c. 11 Sch. 8 para. 4(4)
- s. 318A(6A) inserted by 2011 c. 11 Sch. 8 para. 4(5)
- s. 318C(g) substituted by S.I. 2011/775 reg. 3(2)(c)
- s. 318C(2)(a) omitted by S.I. 2009/1544 reg. 3(2)(a)
- s. 318C(2)(b) omitted by S.I. 2008/2170 reg. 3(2)(a)
- s. 318C(2)(c) substituted by S.I. 2008/2170 reg. 3(2)(c)
- s. 318C(2)(c) text amended by S.I. 2007/849 reg. 2(2)(a)(b)
- s. 318C(2)(c) text amended by S.I. 2009/1544 reg. 3(2)(b)
- s. 318C(2)(d) omitted by S.I. 2007/2478 reg. 2
- s. 318C(2)(e) omitted by S.I. 2005/770 reg. 3(a)
- s. 318C(2)(e) text amended by S.I. 2007/849 reg. 2(2)(c)
- s. 318C(2)(g) and word inserted by S.I. 2008/2170 reg. 3(2)(e)
- s. 318C(2)(g) and word omitted by S.I. 2009/1544 reg. 3(2)(a)
- s. 318C(2)(ba) inserted by S.I. 2008/2170 reg. 3(2)(b)
- s. 318C(2)(ea) inserted by S.I. 2005/770 reg. 3(b)
- s. 318C(2)(ea) omitted by S.I. 2009/1544 reg. 3(2)(a)
- s. 318C(2)(ea) text amended by S.I. 2007/849 reg. 2(2)(d)
- s. 318C(2)(eb) inserted by S.I. 2007/849 reg. 2(2)(e)
- s. 318C(2)(eb) and word omitted by S.I. 2008/2170 reg. 3(2)(d)
- s. 318C(2A)(2B) inserted by S.I. 2008/2170 reg. 3(3)
- s. 318C(3) text amended by S.I. 2008/2170 reg. 3(4)(a)
- s. 318C(3)(a) text amended by S.I. 2011/775 reg. 3(2)(a)
- s. 318C(3)(b) substituted by S.I. 2011/775 reg. 3(2)(b)
- s. 318C(3)(c) text amended by S.I. 2007/849 reg. 2(3)(a)
- s. 318C(3)(c)(d) text amended by S.I. 2007/849 reg. 2(3)(b)
- s. 318C(3)(e) and word added by S.I. 2005/770 reg. 4
- s. 318C(3)(f) and word inserted by S.I. 2007/849 reg. 2(3)(c)
- s. 318C(3)(g) and word inserted by S.I. 2008/2170 reg. 3(4)(b)
- s. 318C(3)(g) text amended by S.I. 2009/1544 reg. 3(3)
- s. 318C(3)(g) text amended by S.I. 2009/2888 reg. 2(2)
- s. 318C(4)(a) text amended by S.I. 2009/2888 reg. 2(3)
- s. 318C(4)(a) text amended by S.I. 2011/775 reg. 3(3)(a)
- s. 318C(4)(a)(i) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(i)
- s. 318C(4)(a)(ii) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(ii)
- s. 318C(4)(b)(i) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(iii)
- s. 318C(4)(b)(ii) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(iv)
- s. 318C(4)(c) and word inserted by S.I. 2009/2888 reg. 2(3)
- s. 318C(4)(c) and word omitted by S.I. 2011/775 reg. 3(3)(b)
- s. 318C(5)(b) text amended by S.I. 2009/2888 reg. 2(4)
- s. 318C(5)(c) text amended by S.I. 2007/849 reg. 2(4)
- s. 318C(5)(d)(e) inserted by S.I. 2009/2888 reg. 2(4)
- s. 318C(5)(d) and word omitted by S.I. 2011/775 reg. 3(4)(a)
- s. 318C(5)(f) and word inserted by S.I. 2011/775 reg. 3(4)(b)
- s. 318C(7)(a) text amended by S.I. 2007/849 reg. 2(5)(a)
- s. 318C(7)(b) text amended by S.I. 2009/1544 reg. 3(4)(a)
- s. 318C(7)(c) and word added by S.I. 2005/770 reg. 5
- s. 318C(7)(c) text amended by S.I. 2007/849 reg. 2(5)(b)
- s. 318C(7)(c) text amended by S.I. 2009/1544 reg. 3(4)(b)
- s. 318C(7)(d) and word added by S.I. 2009/1544 reg. 3(4)(c)
- s. 318C(7)(d) text amended by S.I. 2009/2888 reg. 2(5)
- s. 318C(7)(d) text amended by S.I. 2011/775 reg. 3(5)
- s. 318C(8) text amended by S.I. 2005/3229 reg. 144
- s. 318C(9) inserted by S.I. 2005/770 reg. 6
- s. 318C(10)(11) added by S.I. 2009/2888 reg. 2(6)
- s. 318C(11) omitted by S.I. 2011/775 reg. 3(6)
- s. 318D heading words inserted by 2011 c. 11 Sch. 8 para. 6
- s. 318D(1) word substituted by 2011 c. 11 Sch. 8 para. 6(a)
- s. 318D(1) words substituted by 2011 c. 11 Sch. 8 para. 6(b)
- s. 318AA inserted by 2011 c. 11 Sch. 8 para. 5
- s. 320A inserted by 2006 c. 25 s. 62(2)
- s. 320B inserted by 2009 c. 10 s. 55(4)
- s. 325A inserted by 2005 c. 5 Sch. 1 para. 592
- s. 325A(2)(b) text amended by S.I. 2005/3229 reg. 145
- s. 326A and cross-heading inserted by 2011 c. 11 s. 39(1)
- s. 360A inserted by 2005 c. 5 Sch. 1 para. 594
- s. 393B(4) amendment to earlier affecting provision 2004 c. 12 s. 249(3) by 2005 c. 5 Sch. 1 para. 651(2)
- s. 395A inserted by S.I. 2009/730 art. 2
- s. 398B(4A) inserted by 2007 c. 11 Sch. 20 para. 21
- s. 404A inserted by 2007 c. 3 Sch. 1 para. 437
- s. 413A inserted by S.I. 2011/1037 art. 10(3)
- s. 421B cross-heading text amended by 2005 c. 7 s. 20(3)(b)
- s. 421B heading text amended by 2005 c. 7 s. 20(3)(b)
- s. 421B(1) text amended by 2005 c. 7 s. 20(3)(a)
- s. 421B(4) text amended by 2005 c. 7 s. 20(3)(a)
- s. 421B(8) text amended by 2005 c. 7 s. 20(3)(a)
- s. 421C(2) text amended by 2004 c. 12 s. 90(2)
- s. 421D(5)(6) text amended by 2005 c. 7 s. 20(3)(c)
- s. 421E(1) text amended by 2008 c. 9 Sch. 7 para. 31
- s. 421F(1) text amended by 2004 c. 12 s. 89(2)
- s. 421F(1A) inserted by 2004 c. 12 s. 89(3)
- s. 421G repealed by 2004 c. 12 s. 88(2) Sch. 42 Pt. 2(11)
- s. 421H(2) words substituted by 2010 c. 4 Sch. 1 para. 386
- s. 421J(4) text amended by 2005 c. 11 Sch. 4 para. 103(1)(i)
- s. 421K(3)(g) text amended by 2005 c. 7 s. 20(4)
- s. 421L(6)(b) text amended by 2007 c. 11 Sch. 26 para. 10(2)(a)
- s. 421L(7)(8) inserted by 2007 c. 11 Sch. 26 para. 10(2)(b)
- s. 428A inserted by 2004 c. 12 Sch. 16 para. 1(3)
- s. 431A inserted by 2004 c. 12 s. 88(3)
- s. 431B inserted by 2005 c. 22 Sch. 2 para. 7
- s. 442A inserted by 2004 c. 12 Sch. 16 para. 2(3)
- s. 446A(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 387
- s. 446B(4) word omitted by 2011 c. 11 Sch. 2 para. 19(a)
- s. 446B(4)(f) and word inserted by 2011 c. 11 Sch. 2 para. 19(b)
- s. 446C(4A)(4B) inserted by 2011 c. 11 Sch. 2 para. 20
- s. 446E(1)(aa) inserted by 2004 c. 12 s. 87(2)
- s. 446E(3)-(10) substituted for s. 446E(3)-(6) by 2004 c. 12 s. 87(3)
- s. 446K(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 388
- s. 446N(7)(8) inserted by 2008 c. 9 Sch. 7 para. 32
- s. 446O modified by 2005 c. 22 Sch. 2 para. 2(8)(a)
- s. 446R(1)(ba) inserted by 2004 c. 12 s. 86(1)s. 86(2)(c)(3)
- s. 446R(1A) inserted by 2004 c. 12 s. 86(1)s. 86(2)(c)(4)
- s. 446R(1A) substituted by 2005 c. 22 Sch. 2 para. 13
- s. 446R(4) text amended by 2004 c. 12 s. 86(1)s. 86(2)(c)(5)
- s. 446R(5) repealed by 2004 c. 12 Sch. 42 Pt. 2(11)
- s. 446S(4) inserted by 2011 c. 11 Sch. 2 para. 21
- s. 446T(3) word omitted by 2011 c. 11 Sch. 2 para. 22(a)
- s. 446T(3)(b) text amended by 2008 c. 9 s. 49(5)
- s. 446T(3)(f) and word inserted by 2011 c. 11 Sch. 2 para. 22(b)
- s. 446U(1)(c) and word inserted by 2005 c. 22 Sch. 2 para. 14
- s. 446V word omitted by 2011 c. 11 Sch. 2 para. 23(a)
- s. 446V(f) and word inserted by 2011 c. 11 Sch. 2 para. 23(b)
- s. 446IA inserted by 2004 c. 12 s. 86(6)
- s. 446NA inserted by 2004 c. 12 s. 86(7)
- s. 446UA inserted by 2005 c. 22 Sch. 2 para. 15
- s. 554S(2) modified by S.I. 2011/2696 reg. 5
- s. 554Z1 applied (with modifications) by 2005 c. 5 s. 39(3) (as inserted) by 2011 c. 11 Sch. 2 para. 36(3)
- s. 556A inserted by 2009 c. 10 s. 67(3)
- s. 567A inserted by 2011 c. 11 Sch. 2 para. 27
- s. 576A inserted by 2011 c. 11 Sch. 16 para. 21(4)
- s. 579A applied by S.I. 2006/575 reg. 41
- s. 579B words inserted by 2011 c. 11 Sch. 16 para. 22(2)
- s. 579D substituted by 2011 c. 11 Sch. 16 para. 22(4)
- s. 579CA inserted by 2011 c. 11 Sch. 16 para. 22(3)
- s. 636A(1)(2) applied by S.I. 2010/1187 reg. 4
- s. 636A(1) modified by S.I. 2006/572 art. 6 7(1)(2)
- s. 636A(1)(b) words inserted by 2011 c. 11 Sch. 16 para. 42(2)(a)
- s. 636A(1)(d) text amended by 2007 c. 11 Sch. 19 para. 28(2)(a)
- s. 636A(1)(d) words inserted by 2011 c. 11 Sch. 16 para. 42(2)(b)
- s. 636A(1)(e) words inserted by 2011 c. 11 Sch. 16 para. 42(2)(c)
- s. 636A(1)(f) and word repealed by 2007 c. 11 Sch. 19 para. 28(2)(b) Sch. 27 Pt. 3(1)
- s. 636A(3A) inserted by 2011 c. 11 Sch. 16 para. 42(3)
- s. 636A(4)(c) substituted by 2011 c. 11 Sch. 16 para. 42(4)(c)
- s. 636A(4)(aa) inserted by 2011 c. 11 Sch. 16 para. 42(4)(b)
- s. 636A(4)(za) inserted by 2011 c. 11 Sch. 16 para. 42(4)(a)
- s. 636A(7) modified by S.I. 2006/572 art. 6 7(1)(3)
- s. 636A(7) text amended by 2007 c. 11 Sch. 19 para. 28(3) Sch. 27 Pt. 3(1)
- s. 636A(7) word omitted by 2011 c. 11 Sch. 16 para. 42(5)(c)
- s. 636A(7) words inserted by 2011 c. 11 Sch. 16 para. 42(5)(a)
- s. 636A(7) words inserted by 2011 c. 11 Sch. 16 para. 42(5)(b)
- s. 636B applied (with modifications) by 2004 c. 12 Sch. 36 para. 35(4)
- s. 636B modified by S.I. 2006/572 art. 37
- s. 636B(3) text amended by 2005 c. 7 Sch. 10 para. 59
- s. 640A inserted by 2005 c. 7 s. 19(5)
- s. 644A inserted by 2005 c. 5 Sch. 1 para. 610
- s. 644A(2)(b) text amended by S.I. 2005/3229 reg. 161
- s. 646A inserted by 2005 c. 5 Sch. 1 para. 611
- s. 681A inserted by 2005 c. 5 Sch. 1 para. 614
- s. 687A inserted by 2011 c. 11 Sch. 2 para. 29
- s. 688A inserted by 2007 c. 11 Sch. 3 para. 6
- s. 695A inserted by 2011 c. 11 Sch. 2 para. 31
- s. 700A inserted by 2008 c. 9 Sch. 7 para. 38
- s. 716A inserted by 2005 c. 5 Sch. 1 para. 615
- s. 716A(1) s. 716A renumbered as s. 716A(1) by 2011 c. 11 Sch. 2 para. 34(2)
- s. 716A(2) inserted by 2011 c. 11 Sch. 2 para. 34(3)
- s. 989(1)(aa) inserted by 2010 c. 13 s. 42(5)
- s. 989(6A)(6B) inserted by 2010 c. 13 s. 42(6)
Commencement Orders yet to be applied to the Income Tax (Earnings and Pensions) Act 2003:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/1900 art. 2 commences (2003 c. 21)
- S.I. 2003/1997 art. 2 commences (2003 c. 14)
- S.I. 2003/3142 art. 2-4 commences (2002 c. 11 and 2003 c. 21)
- S.I. 2004/1945 art. 2 commences (2004 c. 12)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2007/1081 art. 2 commences (2006 c. 25)
- S.I. 2008/787 art. 2 commences (2007 c. 5)
- S.I. 2008/3137 art. 2 commences (2008 c. 14)
- S.I. 2009/403 art. 2 commences (2008 c. 9)
- S.I. 2009/1357 art. 2 commences (S.I. 2009/1182)
- S.I. 2009/3250 art. 2 commences (2007 c. 29)
- S.I. 2010/128 art. 2 commences (2006 c. 18)
- S.I. 2010/495 art. 3 4 commences (2006 c. 18)
- S.I. 2010/708 art. 1-14 commences (2008 c. 14)
- S.I. 2010/1621 art. 1 2 commences (S.I. 2010/231)
This section has no associated Explanatory Notes
100In the SIP code the following expressions are defined or otherwise explained by the provisions indicated below:E+W+S+N.I.
| accumulation period | paragraph 51 |
| approval, approved | section 488(4) (and see paragraph 83(4)) |
| articles of association | paragraph 99(1) |
| associated company | paragraph 94 (and see paragraph 29(3)) |
| award of shares | paragraph 5(1) |
| the Board of Inland Revenue | section 720(2) |
| building society | section 832(1) of ICTA |
| ceasing to be in relevant employment (in relation to a participant) | paragraph 95 |
| ceasing to be subject to plan (in relation to shares) | paragraph 97 |
| child | section 832(5) of ICTA (and see section 721(6)) |
| close company | section 832(1) of ICTA (and see paragraph 20(4)) |
| company | paragraph 99(1) |
| the company (in relation to a SIP) | paragraph 2(2) |
| company reconstruction (in Part 11 of this Schedule) | paragraph 86(1) |
| connected person | section 718 |
| consortium (member of) | paragraph 99(3) |
| constituent company | paragraph 4(3) |
| control | section 719 (and see paragraphs 29(5), 37(6) and 94(3)) |
| distribution | section 832(1) of ICTA |
| dividend shares | paragraph 62(3)(b) |
| earnings | section 62 and see section 721(7) |
| eligible shares (in Part 4 of this Schedule) | paragraph 25(2) |
| employee, employed, employer and employment | section 4 |
| the employment requirement | paragraph 15(3) |
| forfeiture, provision for | paragraph 99(1) |
| free shares | paragraph 2(1)(a) |
| group company | paragraph 99(1) |
| group of companies | paragraph 99(1) |
| group plan | paragraph 4(2) |
| holding period | paragraph 36 (and see paragraph 67) |
| the Inland Revenue | section 720(1) |
| market value (of shares) | paragraph 92 |
| matching shares | paragraph 3(1) |
| notice (except in paragraph 54 or 55) | section 832(1) of ICTA |
| ordinary share capital | section 832(1) of ICTA |
| parent company | paragraph 4(1) |
| participant (in relation to a SIP) | paragraph 5(4) |
| participant’s plan shares | paragraph 99(1) (and see paragraph 87(1)) |
| participation in an award of shares | paragraph 5(3) |
| partnership share agreement | paragraph 44 |
| partnership share money | paragraph 45(2) |
| partnership shares | paragraph 2(1)(b) |
| PAYE deduction | section 488(4) |
| PAYE obligations | paragraph 99(1) |
| PAYE regulations | section 684(8) |
| performance allowances | paragraph 34(4) |
| personal representatives | section 721(1) |
| plan requirements (in relation to a SIP) | paragraph 2(2) |
| plan shares (in relation to a SIP) | paragraph 99(1) (and see paragraphs 86 to 88) |
| the plan trust | paragraph 71(3) |
| provision for forfeiture | paragraph 99(1) |
| qualifying corporate bond | paragraph 99(1) |
| qualifying employee | paragraph 8(6) |
| recognised stock exchange | section 841 of ICTA |
| redundancy | paragraph 99(1) |
| reinvestment | paragraph 62(3)(a) |
| relevant employment | paragraph 95(2) |
| rights arising under a rights issue | paragraph 99(1) |
| salary | paragraph 43(4) |
| share incentive plan (“SIP”) | section 488(4) |
| shares | paragraph 99(2) (and in the context of a new holding, paragraph 87(6)) |
| the SIP code | section 488(3) |
| Special Commissioners | section 4 of TMA 1970 |
| the specified retirement age | paragraph 98(1) |
| tax | section 832(3) of ICTA |
| tax year | section 721(1) |
| the trustees | paragraphs 2(2), 71(1) |
| the trust instrument | paragraph 71(3) |
| withdrawal of shares from plan | paragraph 96(1) |
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