REQUIREMENTS RELATING TO THE ELIGIBILITY OF INDIVIDUALS: INTRODUCTION

Related Commentary  

7  A CSOP scheme must meet the requirements of–

paragraph 8 (the employment requirement), and

paragraph 9 (the “no material interest”  requirement).


THE EMPLOYMENT REQUIREMENT

Related Commentary  

8(1)  The scheme must ensure that an individual is not eligible to be granted share options under the scheme at a particular time unless the individual is then a full-time director or a qualifying employee of–

(a)the scheme organiser, or

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