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Part IX Incentives by way of securities.F1

United Kingdom

  1. 1Certain payments by way of securities, restricted securities and restricted interests in securities, and gains arising from them, disregarded
  2. 2Shares in secondary contributor or associated body
  3. 3Rights to acquire securities
  4. 3A“Short” share options granted on or after 6th April 1999
  5. 4Enterprise management incentives
  6. 5Priority share allocations
  7. 6Partnership share agreements
  8. Paragraph
  9. 7Shares under share incentive plans
  10. 7ASecurities and interests in securities which are not readily convertible assets
  11. 8Shares under approved profit sharing schemes
  12. 9Restricted securities and restricted interests in securities
  13. 10Conditional interest in shares: gains from exercise etc. of share options
  14. 11Convertible shares
  15. 12Convertible shares: gains from the exercise etc. of share options
  16. 13Share option gains by directors and employees
  17. 14Shares acquired under options granted before 9th April 1998
  18. 15Assignment or release of option
  19. 16Exercise of replacement share options where original option acquired before 6th April 1999
  20. 17Payments resulting from exercise, assignment or release of options which are not disregarded by virtue of paragraph 16
  21. 18Payments made to internationally mobile employees

Annotations

Textual amendments

F1

Sch. 3 Pt. IX heading substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 12(2)

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.