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Contents

Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM24500 · Schedule 2 share incentive plan (SIP): Types of award: Matching shares

  • ETASSUM24510 · Introduction
  • ETASSUM24520 · General requirements
  • ETASSUM24530 · The matching ratio
  • ETASSUM24540 · Holding period
  1. Schedule 2 share incentive plan (SIP): Types of award: Matching shares: Contents
  2. Schedule 2 share incentive plan (SIP): Types of award: Matching shares: General requirements

ETASSUM24520 | Schedule 2 share incentive plan (SIP): Types of award: Matching shares: General requirements

From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual

Matching shares must be:

  • shares of the same class and carrying the same rights as the partnership shares they match,

  • awarded on the same day as the partnership shares they match, and

  • awarded to all those who take part in the award on exactly the same basis (paragraph 59(1)).

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