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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 Schedule 4 paragraph 22
Requirements as to price for acquisition of shares
Schedule 4 paragraph 22 sets out the rules governing the minimum exercise price for share options granted under a Company Share Option Plan (CSOP) and the permitted adjustments when changes occur to the company's share capital.
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.