Section 529 Scope of tax advantages: option must be exercised by the specified anniversaryF3

the date of the grant of the option, or

if it is a replacement option, the date of the grant of the original option.

in cases where the employer company is a specified Northern Ireland company, the tenth anniversary, and

otherwise, the fifteenth anniversary.

where there has been one replacement option, the option that that option replaced, or

where there have been two or more replacement options, the option that the first of them replaced.