Share Scheme Manual - SSM12.10

Shares acquired by employees: shares held 26.10.87

Acquisitions of shares made on or after 26 October 1987 are subject to the provisions of Sections 77-89.

Acquisitions of shares made before 26 October 1987 are subject to the provisions of ICTA88/S138 (formerly FA72/S79).

If shares acquired before 26 October 1987 were still held by the person who acquired them, or by a connected person, on or after 26 October 1987, they may be affected by transitional provisions set out in Section 88.