Acquisition at less than market value

Additional securities

Amount of notional loan

Associated persons, meaning

Avoidance cases, pre-acquisition

Changes in interests

Company shares of a class

Consideration

Consideration, meaning

Definitions

Discharge of notional loan

Employee-controlled, meaning

Exclusions

Generally

Information, duty to provide

Market value, meaning

Negative amounts treated as nil

Notional loan

Public offers

Replacement securities

Reportable events

Residence

Securities, meaning

Transitional provisions and savings

Additional securities

Artificially depressed market value

Acquisition, charge on

Additional securities

Adjustment of consideration or benefit received

Adjustment of market value

Associated persons, meaning

Changes in interests

Charge on conversion

Conditional interests, adjustment of market value

Consideration

Consideration for entitlement to convert, adjustment of market value

Consideration, meaning

Definitions

Disapplication of exceptions from charges

Employee-controlled, meaning

Exclusions

Generally

Information, duty to provide

Market value, meaning

Negative amounts treated as nil

Public offers

Replacement securities

Reportable events

Residence

Restricted securities

Securities, meaning

Artificially enhanced market value

Additional securities

Associated persons, meaning

Changes in interests

Consideration

Consideration, meaning

Definitions

Disapplication of exceptions from charges

Employee-controlled, meaning

Exclusions

Generally

Information, duty to provide

Market value, meaning

Negative amounts treated as nil

Non-commercial increases, charge on

Public offers

Relevant period, meaning

Replacement securities

Reportable events

Residence

Securities, meaning

Valuation date

Associated persons, meaning

Capital gains tax

Increase in expenditure by reference to tax charged

Options

Restricted and convertible securities

Changes in interests

Company share option plans

Consideration

Generally

Meaning

Convertible securities

Disposal for more than market value

Disposals of securities for more than market value

Additional securities

Amount treated as income

Associated persons, meaning

Changes in interests

Consideration

Consideration, meaning

Definitions

Employee-controlled, meaning

Exclusions

Generally

Information, duty to provide

Market value, meaning

Negative amounts treated as nil

Public offers

Replacement securities

Reportable events

Residence

Securities, meaning

Employee shareholders

Employee-controlled, meaning

Enterprise management incentives

Exclusions

Generally

Information, duty to provide

Electronic communications

Generally

Market value, meaning

Negative amounts treated as nil

PAYE

Conversion of shares

Gains from securities options

Generally

Post-acquisition benefits from securities

Amount of charge

Chargeable gains

Consideration, meaning

Definitions

Exemption of benefits from charge

Generally

Increase in expenditure

Market value, meaning

Transitional provisions and savings

Priority allocations

Public offers

Remittance basis

Associated employment performed in UK, limit of foreign securities income

Effect of

Foreign securities income, determination

Just and reasonable apportionment, foreign securities income

Relevant period

Replacement securities

Reportable events

Research institution spin-out companies

Residence

Restricted securities

Returns, electronic communications

SAYE option schemes

Securities, meaning

Share incentive plans

Third party payments of money/transfer of assets

Transitional provisions and savings