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Section 1166: "Employees' share scheme"

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 38: Companies: interpretation

For the purposes of the Companies Acts an employees' share scheme is a scheme for encouraging or facilitating the holding of shares in or debentures of a company by or for the benefit of—

the bona fide employees or former employees of—
the company,
any subsidiary of the company, or
the company's holding company or any subsidiary of the company's holding company, or
the spouses, civil partners, surviving spouses, surviving civil partners, or minor children or step-children of such employees or former employees.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.