The Share Option and Share Incentive Schemes Regulations 1972
Made - - - 28th July 1972
Laid before the House of Commons 4th August 1972
Coming into Operation 25th August 1972

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by paragraphs 3 of Part I and 4 of Part VII of Schedule 12 to the Finance Act 1972(a), hereby make the following Regulations: —