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Companies Act 2006: Primary legislation governing company operations in the UK, covering board meetings, resolutions, directors' duties, and company record-keeping requirements

Financial Services and Markets Act 2000: Regulatory framework for financial instruments and financial promotions, relevant if the options constitute regulated financial instruments

Employment Rights Act 1996: Legislative framework governing employment rights, particularly relevant if options are being granted as part of employee remuneration packages

Income Tax (Earnings and Pensions) Act 2003: Tax legislation governing the treatment of share options and requirements for tax-advantaged schemes

Enterprise Management Incentives (EMI) legislation: Specific legislation under Schedule 5 of the Income Tax Act 2003 governing EMI schemes and their implementation

Company Share Option Plan (CSOP) rules: Regulations under Schedule 4 of the Income Tax Act 2003 governing the implementation and operation of CSOP schemes

UK Listing Rules and Market Abuse Regulation: Regulatory requirements for listed companies regarding disclosure and prevention of insider dealing in relation to share options

Data Protection Act 2018 and UK GDPR: Legislation governing the handling and protection of personal data of option holders

Corporate Governance Code: Best practice guidelines for corporate governance, including recommendations on remuneration and option grants