# Income Tax (Earnings and Pensions) Act 2003, Paragraph 2


In the EMI code, in relation to a share option—
“the relevant company” means (in accordance with paragraph 1(3)(b)) the company whose shares are subject to the option;
“the employer company” means the company by reference to which the requirement in paragraph 1(3)(d) (the employment requirement) is met.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.