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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 23 is up to date with all changes known to be in force on or before 04 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.
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23(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 25 provides for the exercise of the options where the participant has died.
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