Paragraph 26
Eligible shares must form part of the ordinary share capital of—
(a)
the company,
(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 2
Textual amendments
- F1
Word in Sch. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 14, 89 (with Sch. 8 paras. 90-96)