# Income and Corporation Taxes Act 1988, Paragraph 16

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

The scheme must provide for the whole of the distributable pool to be paid to employees in the employment unit.

---
Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/8/paragraph/16 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-8/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.