# Income Tax (Earnings and Pensions) Act 2003, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/26 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.