OpenLegislation

Part 5 Requirements relating to options

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Requirements relating to options: introduction
  2. Type of shares that may be acquired
  3. Option to be capable of exercise the specified period
  4. Terms of option to be agreed in writing
  5. Non-assignability of rights

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)