Policy paper
Employee share schemes: simplification of the rules
This applies to businesses that award employment-related securities (ERS), such as shares, or ERS options to employees, and the employees who receive these awards.
Documents
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Details
This legislation will give effect to a number of changes to the rules for employment related securities (ERS) and ERS options. These simplify and clarify the law as well as making some minor technical corrections.
Updates to this page
Published 9 December 2015