Acquisition of shares, relief for

Accounting periods pre-1 January 2003

Acquired shares, conditions relating to shares

Availability

Calculation of amount

Employment, meaning

Generally

Groups

How relief is given

Income tax position of employee

Reduction in amount of

Commercial association of companies, meaning

Company share option plans

Consortiums

Convertible securities, additional relief for

Availability

Chargeable event, meaning

Chargeable event, occurrence of

Death of employee

Generally

Group transfers of business

Corporation tax deductions

Definitions

Employee share ownership trusts, deductions for costs of setting up

Exclusion of other deductions

Foreign permanent establishment

Forfeiture, shares subject to

Option to acquire shares, relief for

Acquired shares, conditions relating to

Basic requirements

Calculation of amount

Generally

How relief is given

Income tax position of employees

Reduction in amount of

Takeovers

Transfers of business

Overview

Restricted shares, additional relief

Acquisitions pre-16 April 2003

Chargeable event, occurrence of

Death of employee

Generally

Group transfers of business

SAYE option schemes

Share incentive plans

Shares, meaning