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