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Changes over time for: Cross Heading: Exercise of options: ceasing to be director or employee
Timeline of Changes
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Status:
Point in time view as at 17/12/2014.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Exercise of options: ceasing to be director or employee 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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Exercise of options: ceasing to be director or employeeU.K.
24(1)The scheme may provide that an individual may exercise share options under it after ceasing to be a full-time director or qualifying employee.U.K.
(2)“Qualifying employee” has the same meaning as in paragraph 8 (the employment requirement).
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