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Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM28000 · Schedule 2 share incentive plan (SIP): Supplementary and defined terms

  • ETASSUM28100 · Introduction
  • ETASSUM28110 · Jointly owned companies
  • ETASSUM28120 · Associated company
  • ETASSUM28130 · ’Relevant employment’
  • ETASSUM28140 · Retirement as a 'good leaver'
  • ETASSUM28150 · Shares ’ceasing to be subject to the plan’
  • ETASSUM28160 · ’Good leaver’: No charge on shares ceasing to be subject to the plan in certain circumstances
  • ETASSUM28170 · Market value
  • ETASSUM28180 · Market value – definition in plan rules
  • ETASSUM28190 · Minor definitions
  • ETASSUM28200 · Index of defined terms
  • ETASSUM28210 · SIP Review Document
  • ETASSUM28220 · Specimen SIP rules
  • ETASSUM28230 · Specimen SIP trust deed
  • ETASSUM28240 · SIP specimen partnership share agreement
  • ETASSUM28250 · SIP specimen free share agreement
  1. Schedule 2 Share Incentive Plan (SIP): contents
  2. Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Contents

ETASSUM28000 | Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Contents

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

Contents16 entries

  1. ETASSUM28100Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Introduction
  2. ETASSUM28110Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Jointly owned companies
  3. ETASSUM28120Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Associated company
  4. ETASSUM28130Schedule 2 share incentive plan (SIP): Supplementary and defined terms: ’Relevant employment’
  5. ETASSUM28140Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Retirement as a 'good leaver'
  6. ETASSUM28150Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Shares ’ceasing to be subject to the plan’
  7. ETASSUM28160Schedule 2 share incentive plan (SIP): Supplementary and defined terms: ’Good leaver’: No charge on shares ceasing to be subject to the plan in certain circumstances
  8. ETASSUM28170Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Market value
  9. ETASSUM28180Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Market value – definition in plan rules
  10. ETASSUM28190Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Minor definitions
  11. ETASSUM28200Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Index of defined terms
  12. ETASSUM28210Schedule 2 share incentive plan (SIP): Supplementary and defined terms: SIP Review Document
  13. ETASSUM28220Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Specimen SIP rules
  14. ETASSUM28230Schedule 2 share incentive plan (SIP): Supplementary and defined terms: Specimen SIP trust deed
  15. ETASSUM28240Schedule 2 share incentive plan (SIP): Supplementary and defined terms: SIP specimen partnership share agreement
  16. ETASSUM28250Schedule 2 share incentive plan (SIP): Supplementary and defined terms: SIP specimen free share agreement
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