IHTM42923 - Employee benefit trusts: conditions for relief: former employees
Whilst the words 바카라 사이트˜by reference to employment바카라 사이트™ in IHTA84/S86(1)(a) are wide enough to cover former employees, the expression 바카라 사이트˜employed by or holding office with바카라 사이트™ in IHTA84/S86(3) refers to present employees.
But the word 바카라 사이트˜comprises바카라 사이트™ in IHTA84/S86(3) does not mean 바카라 사이트˜consists solely of바카라 사이트™. So, as long as the class of beneficiaries includes all or most of the company바카라 사이트™s current employees, the fact that former employees (and their dependants) are also included will not prevent the trust qualifying under IHTA84/S86.