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Part 7 Employment income: income and exemptions relating to securitiesC1F1

United Kingdom

  1. 1Introduction
  2. 2Restricted securities
  3. 3Convertible securities
  4. 3ASecurities with artificially depressed market value
  5. 3BSecurities with artificially enhanced market value
  6. 3CSecurities acquired for less than market value
  7. 3DSecurities disposed of for more than market value
  8. 4Post-acquisition benefits from securities
  9. 4AShares in research institution spin-out companies
  10. 5Securities options
  11. 6... share incentive plans
  12. 7... SAYE option schemes
  13. 8... CSOP schemes
  14. 9Enterprise management incentives
  15. 10Priority share allocations
  16. 11Supplementary provisions about employee benefit trusts

Annotations

Textual amendments

F1

Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)

Modifications

C1

Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)