# Finance Act 2000, Paragraph 50

Extent: E+W+S+N.I.

(1) The plan must provide for the matching shares—
(a) to be shares of the same class and carrying the same rights as the partnership shares to which they relate;
(b) to be awarded on the same day as the partnership shares to which they relate are awarded; and
(c) to be awarded to all employees who participate in the award on exactly the same basis.
(2) Sub-paragraph (1) is subject to paragraph 65 (permitted restrictions: provision for forfeiture).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/50 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.