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Official guidance
Employee Tax Advantaged Share Scheme User Manual

ETASSUM44000 · Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options

  • ETASSUM44100 · Introduction
  • ETASSUM44110 · Price to be stated
  • ETASSUM44120 · Terms of an option
  • ETASSUM44125 · Amendments to options – Private Intermittent Securities and Capital Exchange System (PISCES)
  • ETASSUM44130 · Market value (MV) of shares
  • ETASSUM44140 · Shares included in the London Stock Exchange (LSE) daily official list
  • ETASSUM44150 · AIM and other junior market listed shares
  • ETASSUM44160 · Shares included on a Recognised Stock Exchange (RSE)
  • ETASSUM44170 · Unlisted shares and shares not listed on any RSE
  • ETASSUM44180 · MV to be agreed in advance of grant
  • ETASSUM44190 · Date for which MV determined
  • ETASSUM44200 · Flotations
  • ETASSUM44210 · Variations of share capital
  • ETASSUM44220 · Demergers
  • ETASSUM44230 · Adjustments permitted
  • ETASSUM44240 · Bonus issues
  • ETASSUM44250 · Rights issues
  • ETASSUM44260 · Adjusted price less than nominal value
  • ETASSUM44270 · Non-transferability of options
  • ETASSUM44280 · Performance conditions
  • ETASSUM44290 · Alterations to performance conditions
  • ETASSUM44300 · Death of option-holder
  • ETASSUM44310 · Exercise of options on cessation of employment
  • ETASSUM44320 · For injury
  • ETASSUM44330 · For disability
  • ETASSUM44340 · For redundancy
  • ETASSUM44350 · For retirement
  • ETASSUM44360 · Employment equality (age) regulations 2006
  • ETASSUM44370 · For illness
  • ETASSUM44380 · Cessation for other reasons
  • ETASSUM44390 · Company discretion - leavers
  • ETASSUM44400 · TUPE transfers and transfer of employing company out of the group
  • ETASSUM44410 · Conditional exercise of options for corporate events
  • ETASSUM44420 · Change of control
  • ETASSUM44430 · Non-UK company reorganisation arrangement
  • ETASSUM44440 · Exercise of options for company events
  • ETASSUM44450 · Scheme of arrangement
  • ETASSUM44460 · Bound or entitled
  • ETASSUM44470 · Company discretion - General
  1. Schedule 4 Company Share Option Plan (CSOP): contents
  2. Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Contents

ETASSUM44000 | Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Contents

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

Contents39 entries

  1. ETASSUM44100Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Introduction
  2. ETASSUM44110Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Price to be stated
  3. ETASSUM44120Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Terms of an option
  4. ETASSUM44125Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Amendments to options – Private Intermittent Securities and Capital Exchange System (PISCES)
  5. ETASSUM44130Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Market value (MV) of shares
  6. ETASSUM44140Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Shares included in the London Stock Exchange (LSE) daily official list
  7. ETASSUM44150Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: AIM and other junior market listed shares
  8. ETASSUM44160Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Shares included on a Recognised Stock Exchange (RSE)
  9. ETASSUM44170Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Unlisted shares and shares not listed on any RSE
  10. ETASSUM44180Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: MV to be agreed in advance of grant
  11. ETASSUM44190Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Date for which MV determined
  12. ETASSUM44200Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Flotations
  13. ETASSUM44210Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Variations of share capital
  14. ETASSUM44220Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Demergers
  15. ETASSUM44230Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Adjustments permitted
  16. ETASSUM44240Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Bonus issues
  17. ETASSUM44250Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Rights issues
  18. ETASSUM44260Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Adjusted price less than nominal value
  19. ETASSUM44270Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Non-transferability of options
  20. ETASSUM44280Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Performance conditions
  21. ETASSUM44290Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Alterations to performance conditions
  22. ETASSUM44300Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Death of option-holder
  23. ETASSUM44310Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Exercise of options on cessation of employment
  24. ETASSUM44320Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: For injury
  25. ETASSUM44330Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: For disability
  26. ETASSUM44340Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: For redundancy
  27. ETASSUM44350Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: For retirement
  28. ETASSUM44360Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Employment equality (age) regulations 2006
  29. ETASSUM44370Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: For illness
  30. ETASSUM44380Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Cessation for other reasons
  31. ETASSUM44390Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Company discretion - leavers
  32. ETASSUM44400Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options - TUPE transfers and transfer of employing company out of the group
  33. ETASSUM44410Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Conditional exercise of options for corporate events
  34. ETASSUM44420Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Change of control
  35. ETASSUM44430Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Non-UK company reorganisation arrangement
  36. ETASSUM44440Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Exercise of options for company events
  37. ETASSUM44450Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Scheme of arrangement
  38. ETASSUM44460Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Bound or entitled
  39. ETASSUM44470Schedule 4 Company Share Option Plan (CSOP): Requirements relating to options: Company discretion - General
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