# Income Tax (Earnings and Pensions) Act 2003, Paragraph 11


No conditions apart from those required or authorised by this Schedule may be imposed on an employee’s participation in an award of shares under the plan.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/11 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.