OpenLegislation

Employee share ownership Employee share ownership

  1. 47Employee share ownership plans.
  2. 48Relief for transfers to employee share ownership plans.
  3. 49Phasing out of approved profit sharing schemes.
  4. 50Phasing out of relief for payments to trustees of profit sharing schemes.
  5. 51Approved profit sharing scheme: other awards of shares.
  6. 52Approved profit sharing schemes: restriction on type of shares.
  7. 53Approved profit sharing schemes: loan arrangements.
  8. 54Employee share ownership trusts.
  9. 55Shares transferred from employee share ownership trust.
  10. 56Further provisions about share options.