12.3.1 Background

CSOP is one of the older statutory share schemes, and had largely fallen out of favour with businesses for a number of reasons:

the scheme limits are comparatively ungenerous – an employee may only hold options over shares valued at £30,000 at the date of grant;

the rules were rigid – options exercised before the third anniversary of grant did not qualify for relief unless the option-holder was one of a limited class of ‘good leavers’;

there were strict limits on the types of shares that could be used in the scheme (these have been largely relaxed);

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