Part 4 Shares to which schemes can apply
- Requirements relating to shares that may be subject to share options: introduction
- Shares must be ordinary shares of certain companies
- Requirements as to listing
- Shares must be fully paid up and not redeemable
- Only certain kinds of restriction allowed
- Requirements as to other shareholdings
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)