3030.This paragraph provides that the shares that may be awarded must fall within one of the three categories specified in sub-paragraph (1).
3031.The paragraph derives from paragraph 61 of Schedule 8, dividing that paragraph into two sub-paragraphs with the object of making its contents easier to follow. The definition of “listed company” in sub-paragraph (2) is new, and this sub-paragraph contains most of the material from paragraph 61(c).
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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