3129.This paragraph is introductory, setting out the requirements that a SIP must meet if it provides for matching shares. It derives from paragraph 49 of Schedule 8..
3130.This paragraph lists the requirements contained in the following paragraphs of Part 7 of this Schedule, introducing the individual paragraphs that will follow (as in paragraph 6 of Schedule 8) as opposed to stating that the plan “must comply with the requirements of this Part of this Schedule” (as in paragraph 49 of Schedule 8).
Commentary on Sections Overview Part 7: Matching shares Paragraph 58: Matching shares: introduction