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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 8 is up to date with all changes known to be in force on or before 26 February 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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Changes and effects yet to be applied to Schedule 3 Paragraph 8:
This section has no associated Explanatory Notes
8(1)The requirement of this paragraph is that, if the scheme organiser is a member of a group of companies, the scheme does not and is not likely to have the effect of conferring benefits wholly or mainly—U.K.
(a)on directors of companies in the group, or
(b)on employees of companies in the group who receive the higher or highest levels of remuneration.
(2)“A group of companies” means a company and any other companies of which it has control.
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