# Finance Act 2000, Paragraph 60

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

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.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/60 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.