# Finance Act 2003, Paragraph 15


(1) Schedule 4 (approved CSOP schemes) is amended as follows.
(2) After paragraph 35 insert—
“Retirement age
35A A retirement age specified in a CSOP scheme—
(a) must be the same for men and women, and
(b) must not be less than 55.”.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/21/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.