Administration

All employee participation

Annual returns

Approval

All-employee participation

General restriction on content of scheme

Approval, conditions for

Capital gains tax, cost

Non-qualifying exercise

Control, changes of

Corporation tax cost relief

Relief for costs

Respect to share acquisitions

Employees, conditions regarding

All-employee participation

Interest under trust

Material interest

Maximum investment

Options

Employment requirements

Exemption from tax

Exercise of option

Grant of option

Post-acquisition events

Generally

HMRC

Appeal against refusal

Information powers

Withdrawal of approval

Legislation

Linked savings arrangements

Individual savings account

Link to share options

Savings arrangement limits

Maximum investment

Options

Age limit

Generally

Price for acquisitions of shares

Time for exercise of

Restriction on contents of scheme

Savings element

Scheme rules, HMRC model

Scheme shares

Different classes of shares

Generally

Single company and group schemes

Take-up figures

Takeovers

Compromise or arrangement

General offer

Generally

Offer

Requirements

Valuation of shares