# Income Tax (Earnings and Pensions) Act 2003, Paragraph 7


A CSOP scheme must meet the requirements of—
paragraph 8 (the employment requirement), and
paragraph 9 (the “no material interest” requirement).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/4/paragraph/7 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-4/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.