SCHEDULES
SCHEDULE 8 Employee share ownership plans
Part VIII Types of share that may be used
Requirement as to listing etc.
61
Eligible shares must be—
a
shares of a class listed on a recognised stock exchange; or
b
shares in a company which is not under the control of another company; or
c
shares in a company which is under the control of a company (other than a company which is, or would if resident in the United Kingdom be, a close company) whose shares are listed on a recognised stock exchange.