Section 6:
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
6. A scheme or arrangement where each participant is—
(a) a bona fide employee or former employee of the operator of the
scheme or arrangement or of a related corporation of the operator; or
(b) a close relative of such an employee or former employee.