OpenLegislation

Part 3 Eligibility of individuals to participate in scheme

  1. Requirements relating to the eligibility of individuals: introduction
  2. The employment requirement
  3. The “no material interest” requirement
  4. Meaning of “material interest”
  5. Material interest: options and interests in SIPs
  6. Meaning of “associate”
  7. Meaning of “associate”: trustees of employee benefit trust
  8. Meaning of “associate”: trustees of discretionary trust

Notes on Schedule 3

Textual amendments

F1

Word in Sch. 3 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 103, 146 (with Sch. 8 paras. 147-157)