Employment Rights Act 1996: Primary legislation governing employment rights and obligations in England and Wales, relevant for the employment aspects of phantom stock options
Equality Act 2010: Ensures the phantom stock option plan doesn't discriminate against protected characteristics in its terms and implementation
National Minimum Wage Act 1998: Must be considered to ensure the phantom stock option structure doesn't breach minimum wage requirements
Income Tax (Earnings and Pensions) Act 2003: Governs the tax treatment of employment-related securities and phantom awards in the UK
Financial Services and Markets Act 2000: Regulates financial instruments and services; relevant for ensuring phantom stock options don't constitute regulated financial instruments
Financial Services Act 2012: Updates to financial services regulation framework affecting securities and financial instruments
Companies Act 2006: Primary legislation governing company operations, including corporate governance and valuation methods relevant to phantom stock options
Unfair Contract Terms Act 1977: Regulates unfair terms in contracts and needs to be considered in drafting phantom stock option agreements
UK GDPR: Data protection regulation governing the processing of personal data in connection with phantom stock option administration
Data Protection Act 2018: UK's implementation of data protection requirements, relevant for handling personal data in phantom stock option schemes
UK Corporate Governance Code: Best practice guidelines for corporate governance, particularly relevant for listed companies implementing phantom stock options
Common Law Contract Principles: Fundamental principles of contract formation and enforcement under English common law
