Textual Amendments
F1Word in Sch. 4 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 164, 204 (with Sch. 8 paras. 205-215)
16U.K.Eligible shares must form part of the ordinary share capital of—
(a)the scheme organiser,
(b)a company which has control of the scheme organiser, or
(c)a company which either is, or has control of, a company which is a member of a consortium owning either the scheme organiser or a company having control of the scheme organiser.