SCHEDULES

SCHEDULE 23 U.K.Corporation tax relief for employee share acquisition

Part 1 U.K.General provisions

Requirements for relief U.K.

2 U.K.Relief under this Schedule is available only if the requirements of this Schedule are met as to—

(a) the business for the purposes of which the award or grant is made (paragraph 3);

(b) the kind of shares acquired (paragraph 4);

(c) the company whose shares are acquired (paragraph 6 or 12); and

(d) the income tax position of the employee (paragraph 7, 14 or 20).