# Finance Act 2000, Paragraph 28

Extent: E+W+S+N.I.

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.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.