http://www.legislation.gov.uk/ukpga/2013/29/schedule/2/paragraph/52
Finance Act 2013
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-06-13
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2024-04-06
SCHEDULES
SCHEDULE 2Tax advantaged employee share schemes
PART 4Restricted shares
Share incentive plans
52
In Part 9 of Schedule 2 (trustees) in paragraph 75 (duty to give notice of award of shares etc) in sub-paragraphs (2) and (3) after paragraph (a) insert—
aa
if the shares are subject to any restriction, giving details of the restriction,