# Income and Corporation Taxes Act 1988, Paragraph 20

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

The scheme must provide that where a person who has obtained rights under it continues to hold the office or employment by virtue of which he is eligible to participate in the scheme after the date on which he reaches the specified age, he may exercise the rights within six months of that date.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/9/paragraph/20 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-9/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.