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Income Tax (Earnings and Pensions) Act 2003
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Participation on similar terms
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7(1)The requirements of this paragraph are—
(a)that every person who meets the conditions in paragraph 6(2) (all-employee nature of scheme) must be eligible to participate in the scheme on similar terms, and
(b)that every person who participates in the scheme must actually do so on similar terms.
(2)The requirements of this paragraph are not infringed by the fact that the rights of those participating in the scheme to obtain and exercise share options vary according to—
(a)the levels of their remuneration,
(b)the length of their service, or
(c)any similar factors.
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