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ETASSUM45000 | Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Contents

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

Contents17 entries

  1. ETASSUM45100Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Introduction
  2. ETASSUM45110Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Company reorganisation
  3. ETASSUM45120Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Rollover of options
  4. ETASSUM45130Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Scheme rules
  5. ETASSUM45140Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: When a rollover of options can take place
  6. ETASSUM45150Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Obtaining control by general offer
  7. ETASSUM45160Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Obtaining control by compromise or arrangement
  8. ETASSUM45170Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Obtaining control as a result of a non-UK company reorganisation
  9. ETASSUM45180Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Becoming bound or entitled
  10. ETASSUM45190Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Agreement of the acquiring company
  11. ETASSUM45200Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Appropriate period
  12. ETASSUM45210Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Equivalent options
  13. ETASSUM45220Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Exercise provisions of new options
  14. ETASSUM45230Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Number of shares subject to new options
  15. ETASSUM45240Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Acquisition price of new options
  16. ETASSUM45250Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Income tax consequences
  17. ETASSUM45260Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: CGT consequences for the option holder