SCHEDULES

SCHEDULE 4F1... CSOP schemes

Annotations:
Amendments (Textual)
F1

Word in Sch. 4 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 164, 204 (with Sch. 8 paras. 205-215)

Part 3Eligibility of individuals to participate in scheme

Requirements relating to the eligibility of individuals: introduction

7

A CSOP scheme must meet the requirements of—

  • paragraph 8 (the employment requirement), and

  • paragraph 9 (the “no material interest” requirement).