ETASSUM21010 - Schedule 2 share incentive plan (SIP): General requirements: overview
The general requirements for a Tax Advantaged Schedule 2 SIP are contained in Parts 2-9 of Schedule 2 Income Tax (Earnings and Pensions) Act 2003 (ITEPA). All references below are to ITEPA.
The various 바카라 사이트śplan requirements바카라 사이트ť are listed and separately dealt with below