{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-17",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-17.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/2/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "(1) For the purposes of paragraph 15(2) “qualifying company” has the meaning given by this paragraph.\n(2) Except in the case of a group plan, “qualifying company” means—\n(a) the company, or\n(b) a company that, when the individual was employed by it, was an associated company—\n(i) of the company, or\n(ii) of another company qualifying under this paragraph.\n(3) In the case of a group plan, “qualifying company” means—\n(a) a company that is a constituent company at the end of the qualifying period mentioned in paragraph 15(2),\n(b) a company that, when the individual was employed by it, was a constituent company, or\n(c) a company that, when the individual was employed by it, was an associated company of—\n(i) (i)a company qualifying under paragraph (a) or (b), or\n(ii) another company qualifying under this paragraph.",
  "extent": null,
  "status": "repealed",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/17",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}