Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 4 U.K. F1 ... CSOP schemes

Textual Amendments

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 4 U.K. Shares to which schemes can apply

Shares must be fully paid up and not redeemable U.K.

18 U.K. Eligible shares must be—

(a) fully paid up, and

(b) not redeemable.