NOTES TO PART 7 – EMPLOYEE SHARE SCHEMES

1. Income Tax (Earnings and Pensions) Act 2003, Part 7 Chapter 7 

2. Income Tax (Earnings and Pensions) Act 2003, Part 7 Chapter 6 

3. Income Tax (Earnings and Pensions) Act 2003, Part 7 Chapter 8 

4. Income Tax (Earnings and Pensions) Act 2003, Part 7 Chapter 9 

5. Income Tax (Earnings and Pensions) Act 2003, Schedule 3, Para 25 

6. Income Tax (Earnings and Pensions) Act 2003, Schedule 3, Part 5 

7. HMRC employee guidance on share option schemes 

8. Income Tax (Earnings and Pensions) Act 2003, Schedule 3, Para 28  

9. HMRC employee guidance on share option schemes 

10. HMRC employee guidance on share option schemes 

11. HMRC employee guidance on share option schemes 

12. Income Tax (Earnings and Pensions) Act 2003, Part 7 Chapter 6 

13. Income Tax (Earnings and Pensions) Act 2003, Schedule 2, paragraph 2

14. Income Tax (Earnings and Pensions) Act 2003, Schedule 2, paragraph 2

15. Income Tax (Earnings and Pensions) Act 2003, Schedule 2, paragraph 2

16. HMRC employee guidance on share incentive plans 

17. HMRC employee guidance on share incentive plans 

18. Income Tax (Earnings and Pensions) Act 2003, Schedule 4, paragraph 22 

19. Income Tax (Earnings and Pensions) Act 2003, Schedule 4, paragraph 6

20. Income Tax (Earnings and Pensions) Act 2003, Schedule 5, Part 3 

21. Income Tax (Earnings and Pensions) Act 2003, Schedule 5, paragraph 7 

22. Income Tax (Earnings and Pensions) Act 2003, Schedule 5, paragraph 5 

23. Income Tax (Earnings and Pensions) Act 2003, Schedule 5, paragraph 6