EIM45350 - Employment income provided through third parties: exclusions: earmarking for employee share and share option schemes: contents

  1. EIM45351
    Summary of structure of guidance on earmarking for employee share and share option schemes
  2. EIM45355
    Overview and conditions
  3. EIM45360
    Examples
  4. EIM45365
    Fall-back charge on vesting date
  5. EIM45370
    Fall-back charge if award is delayed
  6. EIM45375
    Fall-back charge because of continued earmarking
  7. EIM45380
    How Sections 554J and 554K are related
  8. EIM45385
    Specified exit events: overview and conditions
  9. EIM45390
    Fallback charge at end of exit period
  10. EIM45395
    Fall-back charge if award is delayed
  11. EIM45400
    Fallback charge because of continued earmarking
  12. EIM45405
    Specified vesting date: overview and conditions
  13. EIM45410
    Specified vesting date: examples
  14. EIM45415
    Specified vesting date: fall-back charge on final exercise date
  15. EIM45420
    Fall-back charge if grant is delayed
  16. EIM45425
    Fall-back charge because of continued earmarking
  17. EIM45430
    How Sections 554L and 554M are related
  18. EIM45435
    Specified exit events: overview and conditions
  19. EIM45440
    Specified exit events: fall-back charge at end of exit period
  20. EIM45445
    Section 554M exclusion for expected grants: fall-back charge if grant is delayed
  21. EIM45450
    Specified exit events: fall-back charge because of continued earmarking
  22. EIM45455
    Meaning of ‘exempt income’
  23. EIM45460
    ‘Exercise’ of options
  24. EIM45465
    Meaning of 'exit event'
  25. EIM45470
    Meaning of ‘maximum reasonably expected’
  26. EIM45475
    Meaning of 'relevant income'
  27. EIM45480
    Meaning of 'relevant shares'
  28. EIM45485
    Meaning of ‘specified date’