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Paragraph 27

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

An individual is an eligible employee in relation to the relevant company if the requirements of this Part of this Schedule are met as to—

(a)

employment (see paragraph 28),

(b)

commitment of working time (see paragraph 29), and

(c)

no material interest (see paragraph 30).

Notes on Schedule 14

Textual amendments

F1

Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)