OpenLegislation

Part 4 Eligible employees

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Eligible employees: introduction
  2. The employment requirement
  3. The requirement as to commitment of working time
  4. Meaning of “working time”
  5. The “no material interest” requirement
  6. Meaning of “material interest”
  7. Material interest: options and interests in SIPs
  8. Meaning of “associate”
  9. Meaning of “associate”: trustees of employee benefit trust
  10. Meaning of “associate”: trustees of discretionary trust

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)