Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

SCHEDULE 8 U.K. M1 PROFIT-RELATED PAY SCHEMES: CONDITIONS FOR REGISTRATION

Marginal Citations

M1 Source—987 (No.2) Sch.1

Employer and employment unit U.K.

3 If the scheme employer does not pay the emoluments of all the employees to whom the scheme relates, the scheme must identify each of the persons who pays the emoluments of any of those employees.