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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
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Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Employment equality (age) regulations 2006

From 1 October 2006, there is legal protection against age discrimination. It is no longer lawful to discriminate on grounds of age. This is of relevance for Schedule 4 CSOP schemes, which, as a result of these regulations mean it is no longer acceptable to include a retirement age in CSOP scheme rules.