# Income Tax (Earnings and Pensions) Act 2003, Paragraph 25


To be an eligible employee in relation to the relevant company an individual must be an employee—
(a) of that company, or
(b) if that company is a parent company, of that company or a qualifying subsidiary of that company.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/25 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.