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Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM43000 · Schedule 4 Company Share Option Plan (CSOP): Shares to be used

  • ETASSUM43100 · Introduction
  • ETASSUM43110 · Scheme shares
  • ETASSUM43120 · When requirements must be satisfied
  • ETASSUM43130 · Status of the company and its share capital
  • ETASSUM43140 · Control of the scheme company
  • ETASSUM43150 · Control by a consortium
  • ETASSUM43160 · Ordinary share capital
  • ETASSUM43170 · Deferred shares
  • ETASSUM43180 · Convertible preference shares
  • ETASSUM43190 · Depository receipts (DRs)
  • ETASSUM43200 · Swiss Bearer Participation Certificates (SBPCs)
  • ETASSUM43210 · Permanent Interest Bearing Shares (PIBs)
  • ETASSUM43220 · Company status
  • ETASSUM43230 · Control by another company
  • ETASSUM43240 · Recognised Stock Exchange (RSE)
  • ETASSUM43250 · Close company
  • ETASSUM43260 · Fully paid-up and not redeemable
  • ETASSUM43270 · Fully paid-up shares
  • ETASSUM43280 · Not-redeemable shares
  • ETASSUM43290 · Scheme shares subject to restrictions
  • ETASSUM43300 · More than one class of share
  • ETASSUM43310 · Employee control shares
  • ETASSUM43320 · Open market test
  • ETASSUM43330 · As a director or employee
  1. Schedule 4 Company Share Option Plan (CSOP): contents
  2. Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Contents

ETASSUM43000 | Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Contents

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

Contents24 entries

  1. ETASSUM43100Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Introduction
  2. ETASSUM43110Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Scheme shares
  3. ETASSUM43120Schedule 4 Company Share Option Plan (CSOP): Shares to be used: When requirements must be satisfied
  4. ETASSUM43130Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Status of the company and its share capital
  5. ETASSUM43140Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Control of the scheme company
  6. ETASSUM43150Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Control by a consortium
  7. ETASSUM43160Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Ordinary share capital
  8. ETASSUM43170Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Deferred shares
  9. ETASSUM43180Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Convertible preference shares
  10. ETASSUM43190Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Depository receipts (DRs)
  11. ETASSUM43200Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Swiss Bearer Participation Certificates (SBPCs)
  12. ETASSUM43210Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Permanent Interest Bearing Shares (PIBs)
  13. ETASSUM43220Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Company status
  14. ETASSUM43230Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Control by another company
  15. ETASSUM43240Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Recognised Stock Exchange (RSE)
  16. ETASSUM43250Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Close company
  17. ETASSUM43260Schedule 4 Company Share Option Plan (CSOP): Shares to be used: fully paid-up and not redeemable
  18. ETASSUM43270Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Fully paid-up shares
  19. ETASSUM43280Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Not-redeemable shares
  20. ETASSUM43290Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Scheme shares subject to restrictions
  21. ETASSUM43300Schedule 4 Company Share Option Plan (CSOP): Shares to be used: More than one class of share
  22. ETASSUM43310Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Employee control shares
  23. ETASSUM43320Schedule 4 Company Share Option Plan (CSOP): Shares to be used: Open market test
  24. ETASSUM43330Schedule 4 Company Share Option Plan (CSOP): Shares to be used: As a director or employee
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