Part 2 General requirements
- General requirements ...: introduction
- The purpose of the plan
- All-employee nature of plan
- Participation on same terms
- No preferential treatment for directors and senior employees
- No further conditions
- No loan arrangements
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)