Related Commentary  Related HMRC Manuals


Heading of s. 149A, which was “Share option schemes”, became “Employment-related securities options” by F(No. 2)A 2005, s. 35 and Sch. 5, para. 4(4) with effect, in accordance with F(No. 2)A 2005, Sch. 5, para. 6(2), in relation to options granted on or after 2 December 2004.

149A(1)  This section applies where–

(a)an option is granted on or after 16th March 1993,

(b)the option is a securities option within the meaning of Chapter 5 of Part 7 of ITEPA 2003 (see section 420(8) of that Act) to which that Chapter applies (see section 471 of that Act), and

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