Part 6 – Partnership shares (paras 43-57)

Contents

43. Partnership shares: introduction [ITEPA 2003 Sch 2 para 43] Section commentary
44. Partnership share agreements [ITEPA 2003 Sch 2 para 44] Section commentary
45. Deductions from salary [ITEPA 2003 Sch 2 para 45] Section commentary
46. Maximum amount of deductions [ITEPA 2003 Sch 2 para 46] Section commentary
47. Minimum amount of deductions [ITEPA 2003 Sch 2 para 47] Section commentary
48. Notice of possible effect of deductions on benefit entitlement [ITEPA 2003 Sch 2 para 48] Section commentary
49. Partnership share money held for employee [ITEPA 2003 Sch 2 para 49] Section commentary
50. Application of money deducted where no accumulation periods [ITEPA 2003 Sch 2 para 50] Section commentary
51. Accumulation periods [ITEPA 2003 Sch 2 para 51] Section commentary
52. Application of money deducted in accumulation period [ITEPA 2003 Sch 2 para 52] Section commentary
53. Restriction on number of shares awarded [ITEPA 2003 Sch 2 para 53] Section commentary
54. Stopping and re-starting deductions [ITEPA Sch 2 para 54] Section commentary
55. Withdrawal from partnership share agreement [ITEPA 2003 Sch 2 para 55] Section commentary
56. Repayment of partnership share money on plan ceasing to be a Schedule 2 SIP or termination [ITEPA 2003 Sch 2 para 56] Section commentary
57. Access to partnership shares [ITEPA 2003 Sch 2 para 57] Section commentary

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