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ETASSUM54000 | Enterprise Management Incentives (EMI): Requirements relating to options: Contents

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

Contents12 entries

  1. ETASSUM54010Enterprise Management Incentives (EMI): Requirements relating to options: Types of shares that may be acquired
  2. ETASSUM54020Enterprise Management Incentives (EMI): Requirements relating to options: Options capable of exercise within 10/15 years
  3. ETASSUM54030Enterprise Management Incentives (EMI): Requirements relating to options: Terms of option to be agreed in writing
  4. ETASSUM54040Enterprise Management Incentives (EMI): Requirements relating to options: Grant of option by deed
  5. ETASSUM54050Enterprise Management Incentives (EMI): Requirements relating to options: Options not transferable
  6. ETASSUM54060Enterprise Management Incentives (EMI): Requirements relating to options: Amendments to options
  7. ETASSUM54065Enterprise Management Incentives (EMI): Requirements relating to options: Amendments to options – Private Intermittent Securities and Capital Exchange System (PISCES)
  8. ETASSUM54070Enterprise Management Incentives (EMI): Requirements relating to options: Amendments to performance conditions
  9. ETASSUM54080Enterprise Management Incentives (EMI): Requirements relating to options: Changes to the grant of options from 6 April 2023
  10. ETASSUM54090Enterprise Management Incentives (EMI): Requirements relating to options: Changes to grant of options from 6 April 2023 - effect on options granted before 6 April 2023
  11. ETASSUM54100Enterprise Management Incentives (EMI): Requirements relating to options: Changes to grant of options from 6 April 2023 - Examples of apportionment
  12. ETASSUM54300Enterprise Management Incentives (EMI): Requirements relating to options: Discretion: contents