Administration

Approval

Company reconstructions

Individual savings accounts (ISAs)

Plan rules and trust deed

Power to require information

Termination of a plan

All-employee nature of

All-employee participation

All-employees nature of plan

Approval

Appeal against withdrawal

Application for

Disqualifying events

Generally

Refusal, appeal against

Withdrawal

Approved, meaning

Armed forces reservists

Associated company, meaning

Award of shares, meaning

Capital gains tax

Deemed disposal by trustees on disposal of beneficial interest

Different classes of shares

Disposal of rights under rights issues

Dwelling-houses

Enterprise investment scheme shares

Forfeited shares

Gains accruing to trustees

Generally

Participant absolutely entitled

Reinvestment of disposal proceeds

Reliefs

Shares ceasing to be subject to plan, no chargeable gain

Transfer of shares to

Cash dividends and dividend shares

Acquisition of dividend shares

Amounts to be carried forward

General requirement for dividend shares

Generally

Holding period for dividend shares

No requirement to reinvest

Requirements to be met

Company reconstructions

Corporation tax deductions

Clawback on withdrawal of approval

Disallowed deductions

Forfeited shares

Free or matching shares

Generally

Partnership shares

Running costs

Set-up costs

Corporation tax overview

Deductions allowable

Acquisition of shares

Anti-avoidance provisions

Contributions to plan trust

Dividend shares, deductions disallowed

Excluded employees

Free or matching shares

Generally

Insurance companies

Investment company management expenses

Partnership shares, additional expenses

Priority rules

Running expenses

Setting-up costs

Trustees, payments to

Withdrawal of approval of plan

Definitions

Directors and senior employees

Directors/senior employees, no preferential treatment

Disposals to trustees

Dividend shares

Acquisitions by trustees

Administration

Amounts to be carried forward

Generally

Holding period

Limit

Records

Terms of shares

Eligibility of employees

Requirements

Time of eligibility to participate

Eligibility of individuals

Associate, meaning

Employment requirement

Generally

Material interest, meaning

No material interest requirement

Non-participation in other relevant share schemes

Participation in more than one connected plan

Qualifying company

Qualifying periods

Successive participation in connected plans

Time of eligibility to participate

Eligible shares

Forfeiture

Generally

Listing requirements

Ordinary share capital

Pre-emption conditions

Prohibited companies

Qualifying time

Restrictions

Shares fully paid up

Voting rights

Employee interest in shares

Dividend shares

Free shares

Matching shares

Partnership shares

Employment requirement

Minimum qualifying period

Qualifying company

Fairness as between participants

No preference for directors or senior employees

Same terms requirements

Free shares

Generally

Holding period

Maximum annual award

Performance allowances

Performance criteria

Plan requirements to be satisfied

Further conditions, prohibition

Generally

Group company plans

Group plans

Groups of companies

Guidance

Income tax

Award/acquisition of shares, no charge

Cancellation payments in respect of partnership share agreement, charge on

Capital receipt, meaning

Capital receipts in respect of participant's shares

Capital receipts in respect of plan shares

Cash dividend retained and then later paid out

Cash dividend retained for reinvestment

Charge

Disposal of beneficial interest during holding period

Disposal of beneficial interest during holding period, charge on

Dividend shares acquired on behalf of participant

Dividend shares ceasing to be subject to plan, charge on

Dividends

Eligible employment

Exception from charge

Free or matching shares

Free or matching shares ceasing to be subject to plan

Generally

Holding of shares

Incidental expenditure

Indication of shares

Market value

Operation of tax advantages

Other income tax matters

Partnership share agreement, charge on cancellation payments

Partnership share money deducted from salary

Partnership share money paid over to employee

Partnership share money paid over to employees, charge on

Partnership shares ceasing to be subject to plan

Partnership shares ceasing to be subject to plan, charge on

Shares ceasing to be subject to plan

Shares ceasing to be subject to plan, free or matching shares

Shares ceasing to be subject to plan, good leavers

Shares ceasing to be subject to plan, identification

Shares ceasing to be subject to plan, limitations on charges

Shares ceasing to be subject to plan, no charge on

Shares ceasing to be subject to plan, partnership shares

Shares ceasing to be subject to plan, retirement of participants

Information, power to require

Jointly owned companies

Legislation

Loan arrangements

Loan arrangements, prohibition

Market value, determination

Matching shares

General requirements

Generally

Holding period

Ratio of matching shares to partnership shares

Material interest

Generally

Meaning

Options and interests

Maximum annual awards

Meaning

No conditions

No material interest

Associates

Employees with options over shares

Not to participate

Connected company

Participant ceasing to be in relevant employment, meaning

Participant, meaning

Participation on same terms

Partnership shares

Access to

Accumulation period, plan with/without

Agreements

Agreements and deductions from salary

Application of funds

Cessation of deductions

Deductions from salary

Effect on benefits

Generally

Maximum amount of deductions

Maximum deduction

Money deducted in accumulation period

National minimum wage, impact on

Notice of effect of deductions on benefit entitlement

Repayment of share money on withdrawal of approval or termination

Repayment on withdrawal of approval or termination

Restriction on number of shares awarded

Share money held for employees

Social security benefits, impact on

Statutory sick pay and statutory maternity pay, effect on

Stopping and re-starting deductions

Variable awards

Withdrawal from agreement

PAYE

Capital receipts

Deductions by trustees on shares ceasing to be subject to plan

Disposal of beneficial interest by participant

Payments by trustees to employer company on shares ceasing to be subject to plan

Shares ceasing to be subject to plan

Purpose of

Purpose of plan

Purpose of the plan

Receipts

Reinvestment of cash dividends

Acquisition of dividend shares

Amounts to be carried forward

General requirement for dividend shares

Generally

Holding period for dividend shares

No requirement to reinvest

Requirements to be met

Restricted shares

Rights issues, treatment of shares acquired under

Roll-over relief

Chargeable assets in the form of shares

Chargeable assets, meaning

Claims for relief

Conditions relating to disposal

Dwelling-houses

Generally

Reinvestment of disposal proceeds

Shares withdrawn or ceasing to be subject to plan, meaning

Single company plans

SIP code, meaning

Successive participation

Tax advantage, detail of/no charge

Acquisition of dividend shares

Award or acquisition of shares

Cash dividend retained for investment

Incidental expenditure

Limitations on charges, or no charges, on shares ceasing to be subject to plan

Partnership share money deducted from salary

Tax advantages

Termination of plan

Effect of notice

Generally

Transfers from employees share ownership trusts

Transfers under

Transitional provisions and savings

Trustees

Acquisition of shares from employees share ownership trusts

Borrowing, power to

Duties

Establishment of

Generally

Income

Notice of award of shares

PAYE obligations

Raising funds to subscribe for rights issues, power to

Records

Tax liabilities, duties

Types of shares

Fully paid up and not redeemable

Listing etc.

Ordinary share capital

Prohibited shares

Restricted shares

Types of tax-advantaged shares

Unit trust schemes