Cookies on Legislation.gov.uk

The cookies on legislation.gov.uk do two things: they remember any settings you've chosen so you don't have to choose them on every page, and they help us understand how people browse our website, so we can make improvements and fix problems. We need your consent to use some of these cookies.

Income Tax (Earnings and Pensions) Act 2003

Eligible employees: introductionU.K.

24U.K.An individual is an “eligible employee” in relation to the relevant company if the requirements of this Part of this Schedule as to the following are met at the appropriate time—

  • employment (see paragraph 25),

  • commitment of working time (see paragraphs 26 and 27), and

  • having no material interest (see paragraphs 28 to 33).