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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 2 share incentive plan (SIP): Types of award: Partnership shares: Introduction

Partnership shares are eligible shares which are awarded to (or ‘acquired on behalf of’) participating employees under a Schedule 2 SIP out of sums deducted from their salary (paragraphs 2 and 5). Partnership shares must be awarded to all participating employees on the same terms - see ETASSUM21070.