Companies Act 2006: Primary legislation governing company operations, including share capital requirements, directors' duties, share issuance procedures, and maintenance of option/shareholder registers
Financial Services and Markets Act 2000: Regulates financial promotion rules, securities regulations, and prospectus requirements for share offerings
Employment Rights Act 1996: Addresses employment status implications and fundamental rights/protections of employees in relation to share schemes
Income Tax (Earnings and Pensions) Act 2003: Governs tax treatment of share options, requirements for tax-advantaged schemes, and HMRC reporting obligations
Corporation Tax Act 2009: Covers corporate tax implications and deductibility of costs related to employee share schemes
Finance Act provisions: Contains specific provisions relating to employee share schemes and annual tax changes affecting share options
Data Protection Act 2018 and UK GDPR: Regulates personal data handling and privacy requirements in share option schemes
HMRC-approved schemes regulations: Specific regulations governing tax-advantaged share schemes including EMI, CSOP, SAYE, and SIP
Financial Conduct Authority (FCA) Rules: Regulations applicable to listed companies and market abuse prevention in context of share options
UK Corporate Governance Code: Best practice guidelines for listed companies regarding share-based incentives and corporate governance
