Q&As

Can a company set up a company share option plan (CSOP) over shares in a company which is a member of a consortium owning it?

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Published on LexisPSL on 04/06/2018

The following Share Incentives Q&A provides comprehensive and up to date legal information covering:

  • Can a company set up a company share option plan (CSOP) over shares in a company which is a member of a consortium owning it?

Can a company set up a company share option plan (CSOP) over shares in a company which is a member of a consortium owning it?

Pursuant to paragraph 16(c) of Schedule 4 to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), eligible shares, for company share option plan (CSOP) purposes, include ordinary share capital in a company which either is, or has control of, a company which is a member of a

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