# Income Tax (Earnings and Pensions) Act 2003, Paragraph 17

Status: repealed

(1) For the purposes of paragraph 15(2) “qualifying company” has the meaning given by this paragraph.
(2) Except in the case of a group plan, “qualifying company” means—
(a) the company, or
(b) a company that, when the individual was employed by it, was an associated company—
(i) of the company, or
(ii) of another company qualifying under this paragraph.
(3) In the case of a group plan, “qualifying company” means—
(a) a company that is a constituent company at the end of the qualifying period mentioned in paragraph 15(2),
(b) a company that, when the individual was employed by it, was a constituent company, or
(c) a company that, when the individual was employed by it, was an associated company of—
(i) (i)a company qualifying under paragraph (a) or (b), or
(ii) another company qualifying under this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/17 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.