Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 95 is up to date with all changes known to be in force on or before 06 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.
95(1)This paragraph explains what is meant, for the purposes of the SIP code, by a participant ceasing to be in relevant employment.U.K.
(2)For the purposes of the SIP code “relevant employment” means employment by the company or any associated company.
(3)A participant who remains in the employment of the company or any associated company does not cease to be in relevant employment.
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