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Finance Act 2013
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20(1)In Part 5 of Schedule 2 (free shares) in paragraph 37 (holding period: power of participant to direct trustees to accept general offers etc) after sub-paragraph (6) insert—U.K.
“(7)For the purposes of sub-paragraph (5) it does not matter if the general offer is made to different shareholders by different means.
(8)If in the case of a takeover offer (as defined in section 974 of the Companies Act 2006) there arises a right under section 983 of that Act to require the offeror to acquire the participant's free shares, or such of them as are of a particular class, the participant may direct the trustees to exercise that right.”
(2)A SIP approved before the day on which this Act is passed has effect with any modifications needed to reflect the amendment made by this paragraph.
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