# Income Tax (Earnings and Pensions) Act 2003, Paragraph 10


(1) The scheme must ensure that an individual is not eligible to participate in the scheme at a particular time unless the individual is then a director or employee of—
(a) the scheme organiser, or
(b) in the case of a group scheme, a constituent company.
(2) The requirement of this paragraph is not infringed by a provision of the scheme required or authorised by a provision of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/3/paragraph/10 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-3/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.