# Finance Act 2000, Paragraph 37

Extent: E+W+S+N.I.

An option is not a qualifying option unless the requirements of this Part of this Schedule are met as to—
(a) the type of shares that may be acquired (see paragraph 38);
(b) when the option is capable of being exercised (see paragraph 39);
(c) the terms being agreed in writing (see paragraph 40); and
(d) the non-assignability of rights (see paragraph 41).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/37 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.