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