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Paragraph 28

United Kingdom

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

An employee is an eligible employee in relation to the relevant company only if he is an employee—

(a)

of that company, or

(b)

if that company is a parent company, of that company or a qualifying subsidiary of that company.

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Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)