Companies Act 2006: Primary legislation governing share capital, share transfers, and company administration, as well as directors' duties in UK companies
Income Tax (Earnings and Pensions) Act 2003: Legislation governing the tax treatment of employee share options and other employment-related securities
Employment Rights Act 1996: Key legislation governing employment relationships and rights in the UK
Financial Services and Markets Act 2000: Regulatory framework for financial services and securities in the UK
Enterprise Management Incentives (EMI): Tax-advantaged share option scheme for smaller companies
Company Share Option Plan (CSOP): Tax-advantaged discretionary share option scheme for companies of any size
Save As You Earn (SAYE): Tax-advantaged all-employee savings-related share option scheme
Share Incentive Plans (SIPs): Tax-advantaged all-employee share ownership plan
Financial Promotion Order 2005: Regulations governing the communication of financial promotions, including share schemes
Prospectus Regulation Rules: Rules governing the offering of securities to the public
Market Abuse Regulation (MAR): Regulations preventing market abuse and insider trading
UK GDPR: Data protection legislation governing the processing of personal data
Data Protection Act 2018: UK's implementation of data protection requirements alongside UK GDPR
UK Corporate Governance Code: Best practice recommendations for corporate governance of listed companies
Listing Rules: Rules applicable to companies listed on UK stock exchanges
Equality Act 2010: Legislation ensuring non-discrimination in employment and other areas
HMRC Reporting Requirements: Obligations to report share option grants, exercises and related events to UK tax authorities
Companies House Filing Requirements: Obligations to file relevant company information and changes with the UK companies registry
FCA Requirements: Financial Conduct Authority regulations applicable to listed companies and financial services firms
