Employment Rights Act 1996: Primary UK legislation governing employment rights, covering basic employment protections and rights that need to be considered in phantom unit awards
Equality Act 2010: Ensures the phantom unit award agreement doesn't discriminate against protected characteristics and provides equal treatment
National Minimum Wage Act 1998: Must be considered to ensure any payments or deductions related to phantom units don't breach minimum wage requirements
Income Tax (Earnings and Pensions) Act 2003: Governs the tax treatment of phantom units and how they should be reported and taxed as employment income
Finance Act: Current version applicable for specific tax provisions and updates affecting phantom unit awards
Financial Services and Markets Act 2000: Regulatory framework for financial services and markets that may impact phantom unit structures
UK GDPR: Data protection requirements for handling personal information in the context of phantom unit awards
Data Protection Act 2018: UK's implementation of data protection requirements, complementing UK GDPR
Companies Act 2006: Primary legislation governing company law in the UK, relevant for corporate aspects of phantom unit awards
Law of Property (Miscellaneous Provisions) Act 1989: Relevant for formal requirements of creating legally binding agreements
Market Abuse Regulation: Retained EU law governing market abuse and insider dealing considerations for phantom units in listed companies
UK Listing Rules: Regulations for listed companies that may affect how phantom unit awards are structured and disclosed
