Part VI Income tax

United Kingdom

1. Introduction
2. Exclusion of charge on grant
3. Exercise of option to acquire shares at market value
4. Exercise of option to acquire shares at less than market value
5. Exercise of option to acquire shares at nil cost
6. Main disqualifying events
7. Disqualifying events: company reorganisation
8. Disqualifying events: alterations of share capital
9. Disqualifying events: conversion of shares
10. Disqualifying events: grant of CSOP option
11. Disqualifying events: actual relevant working time
12. Effect of disqualifying event
13. Exclusion of charge on acquisition at under-value
14. Saving for other income tax charges