ETASSUM24770 - Schedule 2 share incentive plan (SIP): Types of award: Dividend shares: Paragraph 67: Holding period

Dividend shares are subject to a holding period during which the participant cannot normally withdraw them from the Schedule 2 SIP. Apart from the length of the holding period (three years from the date of acquisition), the requirements are the same as those which apply to free shares (paragraph 67) – see ETASSUM24120 and ETASSUM24130.