Section 522 Share options to which this Chapter applies
United Kingdom
This Chapter applies to a share option granted to an individual—
in accordance with the provisions of F1a Schedule 4 CSOP scheme, and
by reason of the individual’s office or employment as a director or employee of a company.
The individual may be a director or employee of the company whose shares are the subject of the share option, or of some other company.
Annotations
Textual amendments
- F1
Words in s. 522(1)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 161, 204 (with Sch. 8 paras. 205-215)
Notes on Part 7
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)
Notes on Chapter 8
Textual amendments
- F1
Word in Pt. 7 Ch. 8 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 159, 204 (with Sch. 8 paras. 205-215)