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Schedule 9 APPROVED SHARE OPTION SCHEMES AND PROFIT SHARING SCHEMESC1C2C3C4C5

  1. IGENERAL
  2. IIREQUIREMENTS GENERALLY APPLICABLE
  3. IIIREQUIREMENTS APPLICABLE TO SAVINGS-RELATED SHARE OPTION SCHEMES
  4. IVREQUIREMENTS APPLICABLE TO OTHER SHARE OPTION SCHEMES
  5. VREQUIREMENTS APPLICABLE TO PROFIT SHARING SCHEMES
  6. VIMATERIAL INTEREST TEST

Annotations

Modifications

C1

Sch. 9 excluded (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 238(2)(c)(4), 289 (with ss. 60, 101(1), 171, 201(3))

C2

Sch. 9 modified (29.4.1996) by Finance Act 1996 (c. 8), s. 115

C3

Sch. 9 modified (29.4.1996) by Finance Act 1996 (c. 8), s. 116(3)

C4

Sch. 9 modified (28.7.2000) by Finance Act 2000 (c. 17), s. 49(1)(2)

C5

Sch. 9 continued for specified purposes (6.4.2003 with effect in accordance with s. 723(1) of the affecting Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 418(3) (with Sch. 7)