Paragraph 60
United Kingdom
Eligible shares must form part of the ordinary share capital of—
(a)
the company; or
(b)
a company which has control of the company; or
(c)
a company which either is, or has control of, a company which is a member of a consortium owning either the company or a company having control of the company.
Notes on Schedule 8
Textual amendments
- F1
Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)