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Income Tax (Earnings and Pensions) Act 2003

Paragraph 27: Requirement as to listing etc.

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).

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