Schedule 2 Tax advantaged employee share schemes

1. 1Retirement of participants
2. 2“Good leavers” (other than retirees)
3. 3Material interest rules
4. 4Restricted shares
5. 5Share incentive plans: partnership shares
6. 6Share incentive plans: dividend shares
7. 7Share incentive plans: employee share ownership trusts
8. 8Enterprise management incentives: consequences of disqualifying events