- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/07/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 9 is up to date with all changes known to be in force on or before 26 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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9(1)The requirement of this paragraph is that—U.K.
(a)every employee who is invited to participate in an award must be invited to participate on the same terms, and
(b)those who do participate must actually do so on the same terms.
(2)The requirement of this paragraph is infringed by the awarding of free shares by reference to factors other than those mentioned in sub-paragraph (3).
(3)The requirement of this paragraph is not infringed by the awarding of free shares by reference to—
(a)an employee’s remuneration,
(b)an employee’s length of service, or
(c)hours worked by an employee;
but this is subject to sub-paragraph (4).
(4)If the awarding of free shares is by reference to more than one of the factors mentioned in sub-paragraph (3), the requirement of this paragraph is infringed unless—
(a)each factor gives rise to a separate entitlement related to the level of remuneration, length of service or (as the case may be) hours worked, and
(b)the total entitlement is the sum of those separate entitlements.
(5)In the case of an award of free shares which provides for performance allowances, this paragraph has effect as provided in—
(a)paragraph 41 (performance allowances: method one), or
(b)paragraph 42 (performance allowances: method two).
(6)In sub-paragraph (5) “performance allowances” has the meaning given in paragraph 34(4).
(7)In the case of an award of partnership shares, the requirement of this paragraph is not infringed by the operation of any percentage limit specified in or under paragraph 46(2) or (3) (maximum amount of deductions) so far as the application of that limit to employees with different levels of remuneration results in deductions of different amounts or in the award of different numbers of shares.
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