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Income Tax (Earnings and Pensions) Act 2003 section 18A
Participation in more than one connected SIP in a tax year
Section 18A requires that where an employee participates in share awards under more than one connected Share Incentive Plan (SIP) in the same tax year, the annual limits on free shares, partnership share deductions and dividend reinvestment are applied as if all the connected plans were a single plan.
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