Securities under employment share incentive schemes require specific mention in this regard. Share schemes generally have two periods relevant to the inclusion of the gain as income: the 'reward' period and the 'lock-in' period. The 'reward' period is where employers grant rights to employees to participate in share schemes as a reward for past performance; for example, participation due to exceptional performance during the previous financial year of the employer. The 'lock-in' period is a forward-looking
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