Awarded by employers

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 12.5

Income tax and NIC

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 15.4

Performance conditions

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 15.3.5

Terms of offer

Commentary – Dalby on Employee Share Schemes - Equity Reward for Private Companies 15.3.3