Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Earnings and Pensions) Act 2003

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Restriction on number of shares awarded

This adran has no associated Nodiadau Esboniadol

53(1)The plan may authorise the company to specify the maximum number of shares (“the award maximum”) to be included in an award of partnership shares.

(2)If the plan does so—

(a)a different number may be specified by the company in relation to different awards, and

(b)the following provisions apply to the plan.

(3)The plan must require partnership share agreements to contain an undertaking by the company to notify the employee of any restriction on the number of shares to be included in an award.

(4)The plan must require the notice to be given—

(a)if there is no accumulation period, before the deduction of the partnership share money relating to the award, and

(b)if there is an accumulation period, before the beginning of the accumulation period relating to the award.

(5)The plan must provide that, where the award maximum in respect of an award of partnership shares is smaller than the number of shares which would otherwise be included in the award, the number of partnership shares acquired on behalf of each employee under paragraph 50(1) or 52(2) must be reduced proportionately.

Yn ôl i’r brig

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