Employment Rights Act 1996: Key employment legislation that governs the relationship between employers and employees, relevant for phantom shares as part of employment benefits
Equality Act 2010: Ensures the phantom share scheme does not discriminate against protected characteristics in its terms or application
National Minimum Wage Act 1998: Must be considered as phantom shares may form part of overall remuneration package
Income Tax (Earnings and Pensions) Act 2003: Primary legislation governing taxation of employment-related securities and benefits
Companies Act 2006: Key legislation governing company operations, particularly relevant for share valuation methods
Financial Services and Markets Act 2000: Regulatory framework for financial instruments and markets, may apply if phantom shares are considered financial instruments
UK GDPR: Data protection regulations governing the processing of personal data of scheme participants
Data Protection Act 2018: UK's implementation of data protection requirements, complementing UK GDPR
Contracts (Rights of Third Parties) Act 1999: Governs how third parties may enforce terms of a contract, relevant for scheme structuring
Market Abuse Regulation (MAR): Regulations preventing market abuse and insider trading, particularly relevant if company is listed
Common Law Contract Principles: Fundamental principles of contract formation, interpretation and enforcement under English law
Trust Law: Legal framework governing trust arrangements if the phantom share scheme involves trust structures
