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Contents

Legislation

Income Tax (Earnings and Pensions) Act 2003

Part 7 Employment income: income and exemptions relating to securities

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Chapter 1 Introduction
Chapter 2 Restricted securities
Chapter 3 Convertible securities
Chapter 3A Securities with artificially depressed market value
Chapter 3B Securities with artificially enhanced market value
Chapter 3C Securities acquired for less than market value
Chapter 3D Securities disposed of for more than market value
Chapter 4 Post-acquisition benefits from securities
Chapter 4A Shares in research institution spin-out companies
Chapter 5 Securities options
Chapter 6 Approved share incentive plans
Chapter 7 Approved SAYE option schemes
Chapter 8 Approved CSOP schemes
Chapter 9 Enterprise management incentives
Chapter 10 Priority share allocations
Chapter 11 Supplementary provisions about employee benefit trusts

Income Tax (Earnings and Pensions) Act 2003
Part 7 Employment income: income and exemptions relating to securities

Part 7 Employment income: income and exemptions relating to securities

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Restricted securities
Chapter 3 Convertible securities
Chapter 3A Securities with artificially depressed market value
Chapter 3B Securities with artificially enhanced market value
Chapter 3C Securities acquired for less than market value
Chapter 3D Securities disposed of for more than market value
Chapter 4 Post-acquisition benefits from securities
Chapter 4A Shares in research institution spin-out companies
Chapter 5 Securities options
Chapter 6 Approved share incentive plans
Chapter 7 Approved SAYE option schemes
Chapter 8 Approved CSOP schemes
Chapter 9 Enterprise management incentives
Chapter 10 Priority share allocations
Chapter 11 Supplementary provisions about employee benefit trusts