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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 2
- Part 10
- Paragraph 81
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81(1)Where—
(a)a SIP has been established, and
(b)the company makes an application to the Inland Revenue for approval of the plan,
the Inland Revenue must approve the plan if they are satisfied that it meets the requirements of Parts 2 to 9 of this Schedule.
(2)An application for approval must—
(a)be in writing, and
(b)contain such particulars, and be supported by such evidence, as the Inland Revenue may require.
(3)Once the Inland Revenue have decided whether or not to approve the plan, they must give notice of their decision to the company.
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