{"Term":"Conditions or protections that defer the share scheme taxing date","Definition":"\u003cp\u003eFor example, the taxing date will be deferred if:\u003c/p\u003e\n\u003cul\u003e\n    \u003cli\u003ethe employee is required to sell their shares back to the employer (other than for market value) if they leave the company, or \u003c/li\u003e\n    \u003cli\u003ethe employee has the benefit of a limited recourse loan.\u003c/li\u003e\n\u003c/ul\u003e","TeReoTerm":"","TeReoDefinition":""}