Income Tax (Earnings and Pensions) Act 2003 section Schedule 4 paragraph 15

Requirements relating to shares that may be subject to share options: introduction

Section Schedule 4 paragraph 15 introduces the share requirements that a Company Share Option Plan (CSOP) scheme must satisfy in relation to the types of shares that may be placed under option.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.