Shares and Assets Valuation Manual

SVM110000 - Tax Advantaged Share Schemes: Contents

1. SVM110010

   Introduction
2. SVM110020

   Company Share Option Plans (CSOP)
3. SVM110030

   SAYE Share Option Schemes
4. SVM110040

   Share Incentive Plans (SIP)
5. SVM110050

   Enterprise Management Incentives (EMI)
6. SVM110060

   Procedural Matters on Approved Schemes
7. SVM110070

   AIM Shares
8. SVM110080

   Overseas Recognised Stock Exchange
9. SVM110090

   Suggestion of price
10. SVM110100

    Effect of certain events on the price
11. SVM110110

    90 Day concession
12. SVM110120

    Flotation
13. SVM110130

    Adjustments - CSOP and SAYE
14. SVM110140

    Rights Issues - CSOP and SAYE
15. SVM110150

    Rollover Provisions - CSOP, SAYE and EMI
16. SVM110160

    Part 12 Corporation Tax Relief Deductions