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Can a joint NIC election apply to share options granted under EMI (Enterprise Management Incentives) or CSOP (Company Share Option Plan)?

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Can a joint NIC election apply to share options granted under EMI (Enterprise Management Incentives) or CSOP (Company Share Option Plan)?

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A. Yes. Please note that Companies seeking to enter into joint NIC election with their employees for options granted under a CSOP are advised to check whether this will require a change to the rules of the CSOP.

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