Commentary on Sections Overview Part 5: Free shares Paragraph 41: Performance allowances: method one
3075.This paragraph deals with the first method of calculating performance allowances. It derives from paragraph 29 of Schedule 8.
3076.Sub-paragraphs (1) and (2) derive from paragraph 29(1) of Schedule 8. Sub-paragraph (1) is designed to correspond to sub-paragraph (1) in paragraph 42.