ELIGIBLE EMPLOYEES: INTRODUCTION

Related Commentary  

24  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).


THE EMPLOYMENT REQUIREMENT

Related Commentary  

25  To be an eligible employee in relation to the relevant company an individual must be an employee–

(a)of that company, or

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