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Schedule 14 ENTERPRISE MANAGEMENT INCENTIVES: AMENDMENTSF1

United Kingdom Repealed

  1. 1Introductory
  2. 2Period of notice
  3. 3Paragraph 3
  4. 4General requirements to be met by option
  5. 5Purpose of granting option
  6. 6Value of options in respect of a company’s shares
  7. 7Income tax: option to acquire shares at less than market value
  8. 8Income tax: option to acquire shares at nil cost
  9. 9Disqualifying events: alteration of share capital
  10. 10Paragraph 10
  11. 11Income tax charge arising on disqualifying event
  12. 12Qualifying requirements for replacement option
  13. 13Commencement

Annotations

Textual amendments

F1

Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)