Paragraph 17
United Kingdom
(1)
Eligible shares must be —
(a)
shares of a class listed on a recognised stock exchange, ...
(b)
shares in a company which is not under the control of another company, ...F1, or
(ba)
shares in a company which is subject to an employee-ownership trust (within the meaning of paragraph 27(4) to (6) of Schedule 2).
(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
Sch. 4 para. 17(1)(ba) and word inserted (1.10.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 21(1)(2)