OpenLegislation

Part III Eligibility of individuals

United Kingdom

  1. Introduction
  2. The employment requirement
  3. The “no material interest" requirement
  4. The requirement of non-participation in other relevant share schemes
  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 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Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)