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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Cross Heading: The employment requirement

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Point in time view as at 01/09/2003.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Cross Heading: The employment requirement is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

The employment requirementU.K.

10(1)The scheme must ensure that an individual is not eligible to participate in the scheme at a particular time unless the individual is then a director or employee of—U.K.

(a)the scheme organiser, or

(b)in the case of a group scheme, a constituent company.

(2)The requirement of this paragraph is not infringed by a provision of the scheme required or authorised by a provision of this Schedule.

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