This section has no associated Explanatory Notes
21(1)A CSOP scheme must meet the requirements of—U.K.
paragraph 22 (requirements as to price for acquisition of shares), and
paragraph 23 (share options may not be transferred).
(2)A CSOP scheme may make any provision authorised by—
paragraph 24 (exercise of options: ceasing to be director or employee), or
paragraph 25 (exercise of options: death).