# Income and Corporation Taxes Act 1988, Paragraph 8A


(1) In the case of a savings-related share option scheme or a profit sharing scheme, the scheme must specify what age is to be the specified age for the purposes of the scheme.
(2) The age specified—
(a) must be the same for men and women, and
(b) must be not less than 60 and not more than 75.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/9/paragraph/8A (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-9/paragraph-8A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.