SCHEDULES
F1F1SCHEDULE 8
Annotations:
Amendments (Textual)
Employees
8
The persons within this paragraph are any of the following employees who are excluded by the scheme from receiving any payment of profit-related pay—
F2a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
those who have not been employed by a relevant employer for a minimum period (of not more than three years) specified in the scheme;
and for this purpose “relevant employer” means the scheme employer or any person who pays the emoluments of any of the employees to whom the scheme relates.
Sch. 8 repealed (with effect in accordance with s. 61(2)(3), Sch. 18 Pt. 6(3) Notes 1-3 of the repealing Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(3)