# Income Tax (Earnings and Pensions) Act 2003, Paragraph 24


An individual is an “eligible employee” in relation to the relevant company if the requirements of this Part of this Schedule as to the following are met at the appropriate time—
employment (see paragraph 25),
commitment of working time (see paragraphs 26 and 27), and
having no material interest (see paragraphs 28 to 33).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/24 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.