Companies Act 2006: Primary legislation governing company law in the UK, particularly relevant for share capital and share transfer provisions
Financial Services and Markets Act 2000: Key legislation regulating financial services and markets in the UK, including provisions for securities offerings
Income Tax (Earnings and Pensions) Act 2003: Tax legislation governing the treatment of employment-related securities and share options
Employment Rights Act 1996: Legislation protecting employment rights, relevant when stock options are part of employment compensation
Equality Act 2010: Ensures non-discriminatory practices in the distribution and terms of stock options
Enterprise Management Incentives (EMI): Tax-advantaged share option scheme regulations for smaller companies
Company Share Option Plan (CSOP): Rules governing tax-advantaged share option schemes for companies
Market Abuse Regulation (MAR): Regulations preventing market abuse and insider trading in relation to company securities
UK Corporate Governance Code: Guidelines for corporate governance practices, including remuneration and share-based incentives
UK GDPR and Data Protection Act 2018: Data protection legislation governing the handling of personal data in share option schemes
Financial Conduct Authority Rules: Regulatory framework governing financial services and markets, including rules on financial promotions
Prospectus Regulation Rules: Rules governing when a prospectus is required for offering securities to the public
