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Income and Corporation Taxes Act 1988
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- UK Public General Acts
- 1988 c. 1
- SCHEDULE 9
- PART V
- Paragraph 36
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Version Superseded: 01/05/1995
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- 01/02/1991- Amendment
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Income and Corporation Taxes Act 1988, Paragraph 36 is up to date with all changes known to be in force on or before 12 November 2024. 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.
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36(1)M1Subject to paragraphs 8 and 35 above, every person who at any time—
(a)is a full-time employee or a full-time director of the grantor or, in the case of a group scheme, a participating company, and
(b)has been such an employee or director at all times during a qualifying period, not exceeding five years, ending at that time, and
(c)is chargeable to tax in respect of his office or employment under Case I of Schedule E,
must then be eligible (subject to paragraphs 8 and 35 of this Schedule) to participate in the scheme on similar terms and those who do participate must actually do so on similar terms.
(2)For the purposes of sub-paragraph (1) above, the fact that the number of shares to be appropriated to the participants in a scheme varies by reference to the levels of their remuneration, the length of their service or similar factors shall not be regarded as meaning that they are not eligible to participate in the scheme on similar terms or do not actually do so.
Marginal Citations
M1Source—1978 Sch.9 2; 1983 s.25(4)
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