http://www.legislation.gov.uk/ukpga/2003/1/schedule/4/paragraph/15/2010-10-01
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-10-29
Expert Participation
2010-10-01
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
Income Tax (Earnings and Pensions) Act 2003
s. 637T
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(7)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 683(3D)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 4(4)
reg. 1(2)
(3)
SCHEDULES
SCHEDULE 4Approved CSOP schemes
Part 4Shares to which schemes can apply
Requirements relating to shares that may be subject to share options: introduction
15
1
A CSOP scheme must meet the requirements ofโ
paragraph 16 (shares must be ordinary shares of certain companies),
paragraph 17 (requirements as to listing),
paragraph 18 (shares must be fully paid up and not redeemable),
paragraph 19 (only certain kinds of restrictions allowed), and
paragraph 20 (requirements as to other shareholdings).
2
In this Part โeligible sharesโ means shares which may be acquired by the exercise of share options under the scheme.