Acquisition by reason of employment

Legislation/Regulatory – ITEPA2003 s. 517

Approval

All-employee nature of scheme

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 6

Alteration, notice of decision

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 43

Appeal against refusal/withdrawal

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 41, 44

Application for

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 40

General requirements

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 4-8

Generally

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 1

No preferential treatment for directors/senior employees

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 8

Participation on similar terms

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 7

Restriction on contents of scheme

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 5

Withdrawal

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 42

Approved, meaning

Legislation/Regulatory – ITEPA2003 s. 516
HMRC Guidance – BIM44010

Armed forces reservists

Legislation/Regulatory – ESC A103

Associated companies, meaning

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 47

Authorisation of providers

Generally

Legislation/Regulatory – ITTOIA2005 s. 707

Withdrawal and variations

Legislation/Regulatory – ITTOIA2005 s. 708

Capital gains tax

Legislation/Regulatory – TCGA92 Sch. 7D, para. 9, 10

Certification of arrangements

Generally

Legislation/Regulatory – ITTOIA2005 s. 705

Withdrawal and variation of

Legislation/Regulatory – ITTOIA2005 s. 706

Certified SAYE savings arrangements

Legislation/Regulatory – ITTOIA2005 s. 703

Company reorganisation, exchange of options

Legislation/Regulatory – FA2013 Sch. 2, para. 25 ; ITEPA2003 Sch. 3, para. 38, 39

Costs of establishing

Legislation/Regulatory – CTA2009 s. 999 ; ITTOIA2005 s. 94A

Definitions

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 49

Eligibility of individuals

Associate, meaning

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 14-16

Employment requirement

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 10

Material interest, meaning

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 12, 13

No material interest requirement

Legislation/Regulatory – FA2013 Sch. 2, para. 39 ; ITEPA2003 Sch. 3, para. 11

Eligible shares

Fully paid up and not redeemable

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 20

Generally

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 17

Listing requirements

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 19

Majority of shares, requirements

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 22

Ordinary shares of certain companies

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 18

Restrictions

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 21

Exercise of options

Associated company at bonus date

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 36

Company events

Legislation/Regulatory – FA2013 Sch. 2, para. 24 ; ITEPA2003 Sch. 3, para. 37

Company reorganisation

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 38, 39

Death

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 32

Ending of scheme-related employment

Legislation/Regulatory – FA2013 Sch. 2, para. 23 ; ITEPA2003 Sch. 3, para. 34, 35

No charge

Legislation/Regulatory – ITEPA2003 s. 519
HMRC Guidance – CG56450 ; ERSM110050 ; ERSM71010

Price for acquisition of shares

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 28

Specified age

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 31, 33

Time for

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 30

Transfer prohibition

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 29

Good leavers

Legislation/Regulatory – FA2013 Sch. 2, para. 21 ; ITEPA2003 s. 519(3A)-(3H)

Group schemes

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 3

Information, power to require

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 45

Insurance companies

Legislation/Regulatory – CTA2009 s. 999(5)

Interest paid under

Authorisation of providers

Legislation/Regulatory – ITTOIA2005 s. 707, 708

Certification of arrangements

Legislation/Regulatory – ITTOIA2005 s. 705, 706

Generally

Legislation/Regulatory – FA88 Sch. 12, para. 7 ; ITTOIA2005 s. 702
HMRC Guidance – SAIM2300

Meaning of certified SAYE savings arrangements

Legislation/Regulatory – ITTOIA2005 s. 703

Types of arrangements and providers

Legislation/Regulatory – ITTOIA2005 s. 704

Internationally mobile employees

Legislation/Regulatory – IRInt. 236

Jointly owned companies

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 46

Linked savings arrangements

Bonuses

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 26

Contributions to

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 25

Generally

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 23

Payment for shares to be linked

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 24

Material interest

Legislation/Regulatory – ITEPA2003 Sch. 7, para. 87

Meaning

Legislation/Regulatory – ITEPA2003 Sch. 3, para. 2

Restricted shares

Legislation/Regulatory – FA2013 Sch. 2, para. 58-66

Retirement of participators

Legislation/Regulatory – FA2013 Sch. 2, para. 7-13

SAYE code

Legislation/Regulatory – ITEPA2003 s. 516(4)

Transitional provisions and savings

Legislation/Regulatory – ITEPA2003 Sch. 7, para. 71, 72

Types of arrangements and providers

Legislation/Regulatory – ITTOIA2005 s. 704