Class 1B contributions

Commentary – Tax Reporter ¶1013-025

Exchange of securities

– see Exchange of shares or securities

Non-sterling bearer instruments

Legislation/Regulatory – FA99 s. 116(3)

Reorganisation of share capital

Commentary – Essential Tax Companion ¶15780

SAYE share option schemes

Commentary – Tax Reporter ¶470-320 ; Tax Reporter ¶470-340

Share options

Legislation/Regulatory – CTA2009 s. 1022, 1023