Companies Act 2006: Primary legislation governing company operations, including share capital provisions, directors' duties, corporate governance requirements, and share issuance/transfer regulations
Financial Services and Markets Act 2000: Regulates financial services industry, covering financial promotion rules, securities regulations, and investment scheme provisions
Employment Rights Act 1996: Covers employment-related aspects when options are granted to employees, including terms and conditions of employment
Income Tax (Earnings and Pensions) Act 2003: Governs tax treatment of share options, including reporting requirements and HMRC approved schemes considerations
Enterprise Management Incentives legislation: Specific provisions under Schedule 5 of Income Tax Act 2003 for EMI tax-advantaged share options
Company Share Option Plan rules: Regulations under Schedule 4 of Income Tax Act 2003 governing CSOP schemes
Data Protection Act 2018 and UK GDPR: Legislation governing personal data handling and privacy considerations in share option schemes
FCA Regulations: Financial Conduct Authority rules covering market abuse, disclosure requirements, and other regulatory compliance for listed companies
UK Listing Rules and AIM Rules: Specific requirements for companies listed on the main market or AIM, including compliance and disclosure obligations
Corporate Governance Code: Best practice guidelines for corporate governance, particularly relevant for listed companies implementing share option schemes
