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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Cross Heading: Requirements relating to the eligibility of individuals: introduction

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Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Requirements relating to the eligibility of individuals: introduction is up to date with all changes known to be in force on or before 27 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. Help about Changes to Legislation

Requirements relating to the eligibility of individuals: introductionU.K.

7U.K.A CSOP scheme must meet the requirements of—

  • paragraph 8 (the employment requirement), and

  • paragraph 9 (the “no material interest” requirement).

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