Point in time view as at 02/12/2019.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Meaning of “qualifying company” 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.
17(1)For the purposes of paragraph 15(2) “qualifying company” has the meaning given by this paragraph.U.K.
(2)Except in the case of a group plan, “qualifying company” means—
(a)the company, or
(b)a company that, when the individual was employed by it, was an associated company—
(i)of the company, or
(ii)of another company qualifying under this paragraph.
(3)In the case of a group plan, “qualifying company” means—
(a)a company that is a constituent company at the end of the qualifying period mentioned in paragraph 15(2),
(b)a company that, when the individual was employed by it, was a constituent company, or
(c)a company that, when the individual was employed by it, was an associated company of—
(i)(i)a company qualifying under paragraph (a) or (b), or
(ii)another company qualifying under this paragraph.
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