Hi
It's probably not the IOS version but the feature set that you have a problem with. You need a minimum of IP Plus feature set to support 802.1q encapsulation.
If you are using a fast ethernet interface any version of IOS from 12.1(5)T IP Plus will do you.
If you are using one of the inbuilt ethernet interfaces you need any version of 12.2(2)T IP Plus onwards.
HTH
Jon