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Part 6 Requirements etc. relating to share options

  1. Requirements etc. relating to share options: introduction
  2. Requirements as to price for acquisition of shares
  3. Share options must not be transferable
  4. Time for exercising options: general
  5. Requirement to have a “specified age”
  6. Exercise of options: death
  7. Exercise of options: reaching specified age without retiring
  8. Exercise of options: scheme-related employment ends
  9. Time when scheme-related employment ends
  10. Exercise of options: employment in associated company at bonus date
  11. 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)