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Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM23000 · Schedule 2 share incentive plan (SIP): Shares that may be awarded

  • ETASSUM23100 · Introduction
  • ETASSUM23110 · Eligible shares
  • ETASSUM23120 · When requirements must be satisfied
  • ETASSUM23130 · Status of the company and its share capital
  • ETASSUM23140 · Control of the company establishing the plan
  • ETASSUM23150 · Control by a consortium
  • ETASSUM23160 · Ordinary share capital
  • ETASSUM23170 · Deferred shares
  • ETASSUM23180 · Convertible preference shares
  • ETASSUM23190 · Depository receipts
  • ETASSUM23200 · Swiss bearer participation certificates
  • ETASSUM23210 · Permanent Interest Bearing shares (PIBs)
  • ETASSUM23220 · Company status
  • ETASSUM23230 · Control by another company
  • ETASSUM23240 · Recognised stock exchange (RSE)
  • ETASSUM23250 · Close company
  • ETASSUM23260 · Normal shares
  • ETASSUM23270 · Fully paid up shares
  • ETASSUM23280 · Non-redeemable shares
  • ETASSUM23290 · Permitted restrictions - Forfeiture
  • ETASSUM23300 · What amounts to a restriction
  1. Schedule 2 Share Incentive Plan (SIP): contents
  2. Schedule 2 share incentive plan (SIP): Shares that may be awarded: Contents

ETASSUM23000 | Schedule 2 share incentive plan (SIP): Shares that may be awarded: Contents

From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual

Contents21 entries

  1. ETASSUM23100Schedule 2 share incentive plan (SIP): Shares that may be awarded: Introduction
  2. ETASSUM23110Schedule 2 share incentive plan (SIP): Shares that may be awarded: Eligible shares
  3. ETASSUM23120Schedule 2 share incentive plan (SIP): Shares that may be awarded: When requirements must be satisfied
  4. ETASSUM23130Schedule 2 share incentive plan (SIP): Shares that may be awarded: Status of the company and its share capital
  5. ETASSUM23140Schedule 2 share incentive plan (SIP): Shares that may be awarded: Control of the company establishing the plan
  6. ETASSUM23150Schedule 2 share incentive plan (SIP): Shares that may be awarded: Control by a consortium
  7. ETASSUM23160Schedule 2 share incentive plan (SIP): Shares that may be awarded: Ordinary share capital
  8. ETASSUM23170Schedule 2 share incentive plan (SIP): Shares that may be awarded: Deferred shares
  9. ETASSUM23180Schedule 2 share incentive plan (SIP): Shares that may be awarded: Convertible preference shares
  10. ETASSUM23190Schedule 2 share incentive plan (SIP): Shares that may be awarded: Depository receipts
  11. ETASSUM23200Schedule 2 share incentive plan (SIP): Shares that may be awarded: Swiss bearer participation certificates
  12. ETASSUM23210Schedule 2 share incentive plan (SIP): Shares that may be awarded: Permanent Interest Bearing shares (PIBs)
  13. ETASSUM23220Schedule 2 share incentive plan (SIP): Shares that may be awarded: Company status
  14. ETASSUM23230Schedule 2 share incentive plan (SIP): Shares that may be awarded: Control by another company
  15. ETASSUM23240Schedule 2 share incentive plan (SIP): Shares that may be awarded: Recognised stock exchange (RSE)
  16. ETASSUM23250Schedule 2 share incentive plan (SIP): Shares that may be awarded: Close company
  17. ETASSUM23260Schedule 2 share incentive plan (SIP): Shares that may be awarded: Normal shares
  18. ETASSUM23270Schedule 2 share incentive plan (SIP): Shares that may be awarded: Fully paid up shares
  19. ETASSUM23280Schedule 2 share incentive plan (SIP): Shares that may be awarded: Non-redeemable shares
  20. ETASSUM23290Schedule 2 share incentive plan (SIP): Shares that may be awarded: Permitted restrictions - Forfeiture
  21. ETASSUM23300Schedule 2 share incentive plan (SIP): Shares that may be awarded: What amounts to a restriction
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