Part II General requirements
United Kingdom
- Introduction
- The purpose of the plan
- All-employee nature of plan
- Participation on same terms
- No preferential treatment for directors etc.
- No further conditions
- 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Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)