# Finance Act 2000, Paragraph 123

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

(1) This paragraph explains what is meant by a participant ceasing to be in relevant employment.
(2) Relevant employment means employment by the company or any associated company.
(3) A participant does not cease to be in relevant employment if he remains in the employment of the company or any associated company.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/123 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-123
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.