Acquired at below market value

Commentary – 5.4.1

Capital gains tax

Commentary – 5.611.4

Company reorganisations

Commentary – 5.2.35.3.3

Convertible securities

Commentary – 5.3

Dilution

Commentary – 9.6

Employee tax charge

Commentary – 3.3.75.2.2

Employee trusts

Commentary – 11.5.1

For more than market value

Commentary – 5.5

Generally

Commentary – ¶5

Leavers

Commentary – 9.4.1

PAYE and NIC

Commentary – 5.3.47.3

Purchase of own shares

Commentary – 5.6.2

Reorganisations

Commentary – 5.2.35.4.2

Reportable events

Commentary – 8.1.3

Restricted securities

Commentary – 5.2