Accrued income scheme

Deep gain securities

Employment-related securities

Acquisition, adjustment of charge

Additional securities

Artificially depressed market value

Associated persons

Changes in interests

Chargeable events

Consideration for acquisition

Consideration, meaning

Convertible securities, meaning

Definitions

Employee-controlled, meaning

Exclusions

Information

Market value, meaning

National Insurance contributions, Class 1 contributions met by employee

Post-acquisition chargeable events

Public offers

Replacement securities

Reportable events

Residence

Securities, meaning

Incidental costs of obtaining finance

Loan relationships

Venture capital trust relief

Venture capital trusts qualifying holdings