Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 4 U.K. Approved CSOP schemes

Part 2 U.K. General requirements for approval

General restriction on contents of scheme U.K.

5 U.K. The scheme must not contain features which are neither essential nor reasonably incidental to the purpose of providing benefits for employees and directors in the nature of share options.