522Share options to which this Chapter appliesU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This Chapter applies to a share option granted to an individual—
(a)in accordance with the provisions of [F1a Schedule 4] CSOP scheme, and
(b)by reason of the individual’s office or employment as a director or employee of a company.
(2)The individual may be a director or employee of the company whose shares are the subject of the share option, or of some other company.
Textual Amendments
F1Words in s. 522(1)(a) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 161, 204 (with Sch. 8 paras. 205-215)