534 Disqualifying events relating to relevant company
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

534  Disqualifying events relating to relevant company

(1)     The following events relating to the relevant company are disqualifying events in relation to a qualifying option—

(a)     when the relevant company becomes a 51% subsidiary of another company;

(b)     when the relevant company comes under the control of—

(i)     another company, or

(ii)     another company and any other person connected with that other company,

without becoming a 51% subsidiary of that other company;

(c)     when the relevant company ceases to

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