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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 36 is up to date with all changes known to be in force on or before 26 February 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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36U.K.The scheme may provide that if at the bonus date a participant holds an office or employment in a company which is—
(a)an associated company of the scheme organiser, but
(b)not a constituent company,
the options may be exercised within 6 months after that date.
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