# Income and Corporation Taxes Act 1988, Paragraph 18

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

(1) The provisions of the scheme must be such that employees participate in the scheme on similar terms.
(2) For the purposes of sub-paragraph (1) above, the fact that the payments to employees vary according to the levels of their remuneration, the length of their service or similar factors shall not be regarded as meaning that they do not participate on similar terms.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/8/paragraph/18 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-8/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.