6(1)The shares acquired must be shares in—U.K.
(a)the employing company; or
(b)a company that, at the time of the award, is a parent company in relation to the employing company; or
(c)a company that, at the time of the award, is a member of a consortium that owns the employing company or a company within paragraph (b); or
(d)where at the time of the award the employing company or a company within paragraph (b) is a member of a consortium that owns another company (C), a company that at that time—
(i)is a member of the consortium or a parent company in relation to a member of the consortium, and
(ii)is also a member of the same commercial association of companies as C.