- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/2003)
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Income Tax (Earnings and Pensions) Act 2003
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 1
- SCHEDULE 4
- Part 2
- Limit on value of...
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Changes over time for: Cross Heading: Limit on value of shares subject to options
Version Superseded: 17/07/2013
Alternative versions:
- 06/04/2003- Amendment
- 01/09/2003
Point in time - 17/07/2013- Amendment
- 06/04/2014- Amendment
- 11/07/2023- Amendment
Status:
Point in time view as at 01/09/2003.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Limit on value of shares subject to options is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Limit on value of shares subject to optionsU.K.
6(1)The scheme must provide that an individual may not be granted share options under it which would at the time when they are granted cause the aggregate market value of the shares which the individual may acquire by exercising share options granted under—U.K.
(a)the scheme, or
(b)any other approved CSOP scheme established by the scheme organiser or an associated company of the scheme organiser,
to exceed or further exceed £30,000.
(2)For the purposes of sub-paragraph (1) share options that have already been exercised are to be left out of account.
(3)For the purposes of sub-paragraph (1) the market value of shares is to be calculated as at—
(a)the time when the options relating to them were granted, or
(b)if an agreement relating to them has been made under paragraph 22 (requirements as to price for acquisition of shares) the earlier time or times stated in the agreement.
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