Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Permanent Interest Bearing Shares (PIBs)

Permanent Interest Bearing Shares (PIBS) are a form of building society share introduced in 1990. PIBS may be used in a Schedule 4 CSOP provided they constitute ordinary share capital within Section 989 ITA 2007.