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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. ETASSUM50000
  3. ETASSUM55000

Enterprise Management Incentives (EMI): Company reorganisations: Contents

  1. ETASSUM55010
    Enterprise Management Incentives (EMI): Company reorganisations: Meaning of company reorganisation
  2. ETASSUM55020
    Enterprise Management Incentives (EMI): Company reorganisations: Meaning of qualifying exchange of shares
  3. ETASSUM55030
    Enterprise Management Incentives (EMI): Company reorganisations: Grant of replacement options
  4. ETASSUM55040
    Enterprise Management Incentives (EMI): Company reorganisations: Time limits for granting replacement options
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