http://www.legislation.gov.uk/ukpga/2003/1/schedule/2/part/4/crossheading/shares-must-be-part-of-ordinary-share-capital-of-certain-companies/2014-04-01
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-06-06
Expert Participation
2014-04-01
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
SCHEDULES
SCHEDULE 2Approved share incentive plans
Part 4Types of shares that may be awarded
Shares must be part of ordinary share capital of certain companies
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Eligible shares must form part of the ordinary share capital of—
a
the company,
b
a company which has control of the company, or
c
a company which either is, or has control of, a company which is a member of a consortium owning either the company or a company having control of the company.