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

Market value of shares

Material interest

Maximum options

Restricted shares

Retirement of participators

Transitional provisions and savings