Income Tax (Earnings and Pensions) Act 2003

This adran has no associated Nodiadau Esboniadol

26U.K.Eligible shares must form part of the ordinary share capital of—

(a)the company,

(b)a company which has control of the company, or

(c)a company which either is, or has control of, a company which is a member of a consortium owning either the company or a company having control of the company.