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Changes over time for: Cross Heading: Share options must not be transferable
Timeline of Changes
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Status:
Point in time view as at 02/12/2019.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Share options must not be transferable 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.
Changes to Legislation
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Share options must not be transferableU.K.
29(1)The scheme must ensure that share options granted to a participant are not capable of being transferred by the participant.U.K.
(2)Paragraph 32 provides for the exercise of the options where the participant has died.
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