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    1. Home
    2. Money
    3. Business tax
    4. Employment related securities
    HMRC internal manual

    Employee Tax Advantaged Share Scheme User Manual

    From:
    HM Revenue & Customs
    Published
    26 August 2015
    Updated:
    14 October 2024 - See all updates
    1. Back to contents
    2. ETASSUM20000

    ETASSUM22000 - Schedule 2 Share Incentive Plan (SIP): Eligibility: Contents

    1. ETASSUM22100
      Eligibility: Introduction
    2. ETASSUM22110
      Eligibility: Time of eligibility to participate
    3. ETASSUM22120
      Eligibility: The employment requirement
    4. ETASSUM22130
      Eligibility: Qualifying periods
    5. ETASSUM22140
      Eligibility: Meaning of 'qualifying company'
    6. ETASSUM22150
      Eligibility: No simultaneous participation in connected Schedule 2 SIPs
    7. ETASSUM22160
      Eligibility: Participation in more than one Schedule 2 SIP in the same tax year
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