[318AZA Meaning of “eligible employee”]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[318AZA  Meaning of “eligible employee”]

[(1)     An employee is an eligible employee for the purposes of section 318A if conditions A to C are met in relation to the employee.

(2)     Condition A is that the employee—

(a)     was employed by the employer immediately before the relevant day, and

(b)     has not ceased to be employed by the employer on or after

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