Part 6 Requirements etc. relating to share options
- Requirements etc. relating to share options: introduction
- Requirements as to price for acquisition of shares
- Share options must not be transferable
- Time for exercising options: general
- Requirement to have a “specified age”
- Exercise of options: death
- Exercise of options: reaching specified age without retiring
- Exercise of options: scheme-related employment ends
- Time when scheme-related employment ends
- Exercise of options: employment in associated company at bonus date
- Exercise of options: company events
Notes on Schedule 3
Textual amendments
- F1
Word in Sch. 3 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 103, 146 (with Sch. 8 paras. 147-157)