SCHEDULES
SCHEDULE 9 APPROVED SHARE OPTION SCHEMES AND PROFIT SHARING SCHEMES
F1PART II REQUIREMENTS GENERALLY APPLICABLE
F28A
(1)
In the case of a savings-related share option scheme or a profit sharing scheme, the scheme must specify what age is to be the specified age for the purposes of the scheme.
(2)
The age specified—
(a)
must be the same for men and women, and
(b)
must be not less than 60 and not more than 75.