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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 59
Version Superseded: 17/07/2013
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- 06/04/2003- Amendment
- 03/08/2005
Point in time - 17/07/2013- Amendment
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 59 is up to date with all changes known to be in force on or before 04 March 2025. 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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This section has no associated Explanatory Notes
59(1)The plan must provide for the matching shares to be—U.K.
(a)shares of the same class and carrying the same rights as the partnership shares to which they relate;
(b)awarded on the same day as the partnership shares to which they relate are awarded; and
(c)awarded to all employees who participate in the award on exactly the same basis.
(2)Sub-paragraph (1) is subject to paragraph 32 (permitted restrictions: provision for forfeiture).
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