# Income and Corporation Taxes Act 1988, Paragraph 8

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

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—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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;
and 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.

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