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Part 5 Free shares

  1. Free shares: introduction
  2. Maximum annual award
  3. The holding period
  4. Holding period: power of participant to direct trustees to accept general offers etc.
  5. Performance allowances: general application
  6. Performance allowances: targets and measures
  7. Performance allowances: information to be given to employees
  8. Performance allowances: method one
  9. Performance allowances: method two

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)