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Contents

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): Supplementary and defined terms: Contents
  2. Schedule 2 share incentive plan (SIP): Supplementary and defined terms: SIP Review Document

ETASSUM28210 | Schedule 2 share incentive plan (SIP): Supplementary and defined terms: SIP Review Document

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

Review document Word 161KB for general guidance when considering whether the SIP rules have included for the main legislative requirements of Schedule 2.

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