Part 7 – Employment income: income and exemptions relating to securities (ss 417-554)

Contents

Chapter 1 – Introduction (ss 417-421L) 23 sections
Chapter 2 – Conditional interests in shares (ss 422-434) 17 sections
Chapter 3 – Convertible securities (ss 435-446) 13 sections
Chapter 3A – Securities with artificially depressed market value (ss 446A-446J) 11 sections
Chapter 3B – Securities with artificially enhanced market value (ss 446K-446P) 7 sections
Chapter 3C – Securities acquired for less than market value (ss 446Q-446W) 8 sections
Chapter 3D – Securities disposed of for more than market value (ss 446X-446Z) 3 sections
Chapter 4 – Post-acquisition benefits from securities (ss 447-470) 24 sections
Chapter 4A – Shares in research institution spin-out companies (ss 451-460) 10 sections
Chapter 5 – Securities options (ss 471-487) 17 sections
Chapter 6 – Approved share incentive plans (ss 488-515) 28 sections
Chapter 7 – Approved SAYE option schemes (ss 516-520) 5 sections
Chapter 8 – Approved CSOP schemes (ss 521-526) 6 sections
Chapter 9 – Enterprise management incentives (ss 527-541) 15 sections
Chapter 10 – Priority share allocations (ss 542-548) 7 sections
Chapter 11 – Supplementary provisions about employee benefit trusts (ss 549-554) 6 sections

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