# Income Tax (Earnings and Pensions) Act 2003, Paragraph 4


A CSOP scheme must meet the requirements of—
paragraph 5 (general restriction on contents of scheme), and
paragraph 6 (limit on value of shares subject to options).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/4/paragraph/4 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-4/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.