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Part IV Eligible employees

United Kingdom

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

  1. Introduction
  2. The employment requirement
  3. The requirement as to commitment of working time
  4. The “no material interest" requirement
  5. Meaning of “material interest"
  6. Material interest: options etc.
  7. Material interest: shares held by trustees of approved profit-sharing schemes etc.
  8. Meaning of “associate"
  9. Meaning of “associate": trustees of employee benefit trust
  10. Meaning of “associate": trustees of discretionary trust

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Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)