{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-8/paragraph-8",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-8/paragraph-8.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/8/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "The persons within this paragraph are any of the following employees who are excluded by the scheme from receiving any payment of profit-related pay—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) those who have not been employed by a relevant employer for a minimum period (of not more than three years) specified in the scheme;\nand for this purpose “relevant employer” means the scheme employer or any person who pays the emoluments of any of the employees to whom the scheme relates.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 8 para. 8(a) repealed (with effect in accordance with s. 137(6) of the repealing Act) by Finance Act 1995 (c. 4), s. 137(1), Sch. 29 Pt. 8(20), Note"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/8/paragraph/8",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}