Paragraph 6
United Kingdom
The plan must meet the requirements of—
paragraph 7 (the purpose of plan);
paragraph 8 (all-employee nature of plan);
paragraph 9 (participation on same terms);
paragraph 10 (no preferential treatment for directors, etc.);
paragraph 11 (no further conditions);
paragraph 12 (no loan arrangements).
Notes on Schedule 8
Textual amendments
- F1
Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)