Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 14 U.K. Enterprise management incentives

Part IV U.K. Eligible employees

The employment requirement U.K.

28 An employee is an eligible employee in relation to the relevant company only if he is an employee—

(a) of that company, or

(b) if that company is a parent company, of that company or a qualifying subsidiary of that company.