Point in time view as at 03/10/2022.
Companies Act 2006, Section 1166 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
For the purposes of the Companies Acts an employees' share scheme is a scheme for encouraging or facilitating the holding of shares in or debentures of a company by or for the benefit of—
(a)the bona fide employees or former employees of—
(i)the company,
(ii)any subsidiary of the company, or
(iii)the company's holding company or any subsidiary of the company's holding company, or
(b)the spouses, civil partners, surviving spouses, surviving civil partners, or minor children or step-children of such employees or former employees.
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