ETASSUM42300 | Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The “no material interest” requirement: Contents
From HM Revenue & Customs · Employee Tax Advantaged Share Scheme User Manual
Contents11 entries
- ETASSUM42310Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The "no material interest" requirement: Material interest overview
- ETASSUM42320Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The 'no material interest' requirement: Close companies
- ETASSUM42330Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The 'no material interest' requirement: Material interest limits
- ETASSUM42340Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The "no material interest" requirement: Associates
- ETASSUM42350Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The "no material interest" requirement: Interests under trust
- ETASSUM42360Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The "no material interest" requirement: Beneficiaries of trusts
- ETASSUM42370Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The "no material interest" requirement: Beneficiaries of discretionary trusts
- ETASSUM42380Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The "no material interest" requirement: Share options
- ETASSUM42390Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The "no material interest" requirement: Interests in Share Incentive Plans (SIPs)
- ETASSUM42400Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The "no material interest" requirement: Beneficiaries of Employment Benefit Trusts
- ETASSUM42410Schedule 4 Company Share Option Plan (CSOP): Eligibility of individuals to participate: The "no material interest" requirement: Appropriate percentage