The employment requirementU.K.
8(1)The scheme must ensure that an individual is not eligible to be granted share options under the scheme at a particular time unless the individual is then a full-time director or a qualifying employee of—U.K.
(a)the scheme organiser, or
(b)in the case of a group scheme, a constituent company.
(2)A “qualifying employee”, in relation to a company, means an employee of the company other than one who is a director of—
(a)the company, or
(b)in the case of a group scheme, a constituent company.