Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 2 U.K. Approved share incentive plans

Part 4 U.K. Types of shares that may be awarded

Shares must be part of ordinary share capital of certain companies U.K.

26 U.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.