ETASSUM24100 | Schedule 2 share incentive plan (SIP): Types of award: Free shares: ContentsFrom HM Revenue & Customs · Employee Tax Advantaged Share Scheme User ManualDetailsContents7 entriesETASSUM24110Schedule 2 share incentive plan (SIP): Types of award: Free shares: IntroductionETASSUM24120Schedule 2 share incentive plan (SIP): Types of award: Free shares: Plan requirementsETASSUM24130Schedule 2 share incentive plan (SIP): Types of award: Free shares: Holding period - power of participant to direct trusteesETASSUM24140Schedule 2 share incentive plan (SIP): Types of award: Free shares: Varying awards by reference to acceptable factorsETASSUM24150Schedule 2 share incentive plan (SIP): Types of award: Free shares: Performance allowances - General requirementsETASSUM24160Schedule 2 share incentive plan (SIP): Types of award: Free shares: Performance allowances – Method 1ETASSUM24170Schedule 2 share incentive plan (SIP): Types of award: Free shares: Performance allowances – Method 2Next