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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From
HM Revenue & Customs
Updated
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Schedule 3 SAYE option schemes: Exchange of options: Contents

  1. ETASSUM36010
    Schedule 3 SAYE option schemes: Exchange of options: Introduction
  2. ETASSUM36020
    Schedule 3 SAYE option schemes: Exchange of options: Company reorganisation
  3. ETASSUM36030
    Schedule 3 SAYE option schemes: Exchange of options: Rollover of options
  4. ETASSUM36040
    Schedule 3 SAYE share option schemes: Exchange of options: Scheme rules
  5. ETASSUM36050
    Schedule 3 SAYE option schemes: Exchange of options: When a rollover of options can take place
  6. ETASSUM36060
    Schedule 3 SAYE option schemes: Exchange of options: Obtaining control by general offer
  7. ETASSUM36070
    Schedule 3 SAYE option schemes: Exchange of options: Obtaining control by compromise or arrangement
  8. ETASSUM36080
    Schedule 3 SAYE option schemes: Exchange of options: Obtaining control by a non-UK company reorganisation arrangement
  9. ETASSUM36090
    Schedule 3 SAYE option schemes: Exchange of options: Becoming bound or entitled
  10. ETASSUM36100
    Schedule 3 SAYE option schemes: Exchange of options: Agreement of the acquiring company
  11. ETASSUM36110
    Schedule 3 SAYE option schemes: Exchange of options: Appropriate period
  12. ETASSUM36120
    Schedule 3 SAYE option schemes: Exchange of options: Equivalent options
  13. ETASSUM36130
    Schedule 3 SAYE option schemes: Exchange of options: Exercise provisions of new options
  14. ETASSUM36140
    Schedule 3 SAYE option schemes: Exchange of options: Number of shares subject to new options
  15. ETASSUM36150
    Schedule 3 SAYE option schemes: Exchange of options: Acquisition price of new options
  16. ETASSUM36160
    Schedule 3 SAYE option schemes: Exchange of options: Income tax consequences
  17. ETASSUM36170
    Schedule 3 SAYE option schemes: Exchange of options: CGT consequences for the option holder