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Finance Act 2013

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Nodweddion Uwch

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Dewisiadau AgorExpand opening options

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

SAYE option schemes

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63In Part 7 of Schedule 3 (exchange of share options) in paragraph 39 (requirements about share options granted in exchange) after sub-paragraph (6) insert—

(7)For the purposes of this paragraph the market value of shares subject to a restriction is to be determined as if they were not subject to the restriction.

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Options/Cymorth