Part 1 Introduction
- Introduction to Schedule 2 share incentive plans (SIPs)
- SIPs: free shares and partnership shares
- Matching shares
- Group plans
- Meaning of “award of shares”, “participant” etc.
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)