321(1) This section applies where an employer establishes a scheme for the making of suggestions that is open on the same terms–
(a)to employees of the employer generally, or
(b)to a particular description of them.
321(2) No liability to income tax arises in respect of an encouragement award or financial benefit award made under the scheme for a suggestion which meets conditions A to C if, or to the extent that, it does not exceed the permitted maximum for the award under section 322.
321(3) Condition A is that the suggestion relates to the activities carried on by the employer.