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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
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Schedule 2 share incentive plan (SIP): Types of award: Matching shares: General requirements

Matching shares must be:

  • shares of the same class and carrying the same rights as the partnership shares they match,
  • awarded on the same day as the partnership shares they match, and
  • awarded to all those who take part in the award on exactly the same basis (paragraph 59(1)).