ETASSUM45000 - Schedule 4 Company Share Option Plan (CSOP): Exchange of share options: Contents
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ETASSUM45100Exchange of share options: Introduction
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ETASSUM45110Exchange of share options: Company reorganisation
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ETASSUM45120Exchange of share options: Rollover of options
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ETASSUM45130Exchange of share options: Scheme rules
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ETASSUM45140Exchange of share options: When a rollover of options can take place
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ETASSUM45150Exchange of share options: Obtaining control by general offer
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ETASSUM45160Exchange of share options: Obtaining control by compromise or arrangement
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ETASSUM45170Exchange of share options: Obtaining control as a result of a non-UK company reorganisation
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ETASSUM45180Exchange of share options: Becoming bound or entitled
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ETASSUM45190Exchange of share options: Agreement of the acquiring company
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ETASSUM45200Exchange of share options: Appropriate period
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ETASSUM45210Exchange of share options: Equivalent options
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ETASSUM45220Exchange of share options: Exercise provisions of new options
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ETASSUM45230Exchange of share options: Number of shares subject to new options
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ETASSUM45240Exchange of share options: Acquisition price of new options
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ETASSUM45250Exchange of share options: Income tax consequences
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ETASSUM45260Exchange of share options: CGT consequences for the option holder