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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 10 is up to date with all changes known to be in force on or before 04 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.
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10(1)The scheme must ensure that an individual is not eligible to participate in the scheme at a particular time unless the individual is then a director or employee of—U.K.
(a)the scheme organiser, or
(b)in the case of a group scheme, a constituent company.
(2)The requirement of this paragraph is not infringed by a provision of the scheme required or authorised by a provision of this Schedule.
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