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Income Tax (Earnings and Pensions) Act 2003 section 81A
Notice of SIP to be given to HMRC
Section 81A sets out the notification requirements that a company must satisfy with HMRC in order for its Share Incentive Plan (SIP) to qualify as a tax-advantaged Schedule 2 SIP, including the content of the notice, the declaration required, the deadlines for notification, and the consequences of late notification.
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