- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 17
Version Superseded: 17/07/2013
Alternative versions:
- 06/04/2003- Amendment
- 06/04/2007
Point in time - 17/07/2013- Amendment
Status:
Point in time view as at 06/04/2007.
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Nodiadau Esboniadol
17(1)For the purposes of paragraph 15(2) “qualifying company” has the meaning given by this paragraph.U.K.
(2)Except in the case of a group plan, “qualifying company” means—
(a)the company, or
(b)a company that, when the individual was employed by it, was an associated company—
(i)of the company, or
(ii)of another company qualifying under this paragraph.
(3)In the case of a group plan, “qualifying company” means—
(a)a company that is a constituent company at the end of the qualifying period mentioned in paragraph 15(2),
(b)a company that, when the individual was employed by it, was a constituent company, or
(c)a company that, when the individual was employed by it, was an associated company of—
(i)a company qualifying under paragraph (a) or (b), or
(ii)another company qualifying under this paragraph.
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