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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. ETASSUM20000
  3. ETASSUM23000

Schedule 2 share incentive plan (SIP): Shares that may be awarded: Contents

  1. ETASSUM23100
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Introduction
  2. ETASSUM23110
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Eligible shares
  3. ETASSUM23120
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: When requirements must be satisfied
  4. ETASSUM23130
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Status of the company and its share capital
  5. ETASSUM23140
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Control of the company establishing the plan
  6. ETASSUM23150
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Control by a consortium
  7. ETASSUM23160
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Ordinary share capital
  8. ETASSUM23170
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Deferred shares
  9. ETASSUM23180
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Convertible preference shares
  10. ETASSUM23190
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Depository receipts
  11. ETASSUM23200
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Swiss bearer participation certificates
  12. ETASSUM23210
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Permanent Interest Bearing shares (PIBs)
  13. ETASSUM23220
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Company status
  14. ETASSUM23230
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Control by another company
  15. ETASSUM23240
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Recognised stock exchange (RSE)
  16. ETASSUM23250
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Close company
  17. ETASSUM23260
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Normal shares
  18. ETASSUM23270
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Fully paid up shares
  19. ETASSUM23280
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Non-redeemable shares
  20. ETASSUM23290
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: Permitted restrictions - Forfeiture
  21. ETASSUM23300
    Schedule 2 share incentive plan (SIP): Shares that may be awarded: What amounts to a restriction
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