Company share option plans (CSOP)
Alterations
Anti-avoidance provisions, eligible shares
Approval
Alteration, notice of decision
Appeal against refusal/withdrawal
Application for
General requirements
Generally
Limit on value of shares subject to options
Restriction on contents of scheme
Withdrawal
Approved
Armed forces reservists
Associated company, meaning
Capital gains tax
Company reorganisation
Costs of establishing
CSOP code
CSOP schemes
Deductions for costs of setting up
Definitions
Discount, option granted at
Eligibility of individuals
Associate, meaning
Employment requirement
Material interest, meaning
No material interest requirement
Eligible shares
Anti-avoidance provisions
Employee-control shares
Fully paid up and not redeemable
Generally
Listing requirements
Open market shares
Ordinary share capital
Restrictions
Enterprise management incentives
Exchange of options on company reorganisation
Exercise of option
Ceasing to be director or employee
Company events
Death
Exclusion of income tax liability
No charge
Price for acquisition of shares
Transfer prohibition
Good leavers
Grant by reason of employment
Group schemes
Information, power to require
Internationally mobile employees
Jointly owned companies
Material interest
Restricted shares
Retirement of participators
Transitional provisions and savings