ETASSUM22140 | Schedule 2 Share Incentive Plan (SIP): Eligibility: Meaning of 'qualifying company'

A qualifying company is a company that:

• is a constituent company at the end of the qualifying period (see ETASSUM22130),

• was a constituent company (see ETASSUM20120) when the employee worked for it, or

• was, when the employee worked for it, an associated company of a constituent company or another qualifying company (paragraph 17(2)).