Paragraph 18
Eligible shares must form part of the ordinary share capital of—
(a)
the scheme organiser,
(b)
a company which has control of the scheme organiser, or
(c)
a company which either is, or has control of, a company which is a member of a consortium owning either the scheme organiser or a company having control of the scheme organiser.
Notes on Schedule 3
Textual amendments
- F1
Word in Sch. 3 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 103, 146 (with Sch. 8 paras. 147-157)