Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 5 U.K. Enterprise management incentives

Part 4 U.K. Eligible employees

The employment requirement U.K.

25 U.K. To be an eligible employee in relation to the relevant company an individual must be 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.