The Company Share Option Plan (CSOP) is one of the tax-advantaged share incentive schemes available to companies. It is a ‘discretionary’, as distinct from an ‘all-employee’, type of scheme. The employer company or group can therefore decide precisely which of its employees and/or directors are to be invited to participate (so long as any such individual will meet the eligibility criteria, in particular those referred to at ¶467-420 and ¶467-430 below).

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