Part 2 General requirements ...
United Kingdom
- General requirements ...: introduction
- General restriction on contents of scheme
- All-employee nature of scheme
- Participation on similar terms
- No preferential treatment for directors and senior employees
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)