Statute
Section 421G — Finance Act 2003: Exclusions: approved plan or scheme securities
Text of the provision Official document
Exclusions: approved plan or scheme securities 421G Chapters 2 to 4 do not apply to—
a shares awarded or acquired under an approved share incentive plan (within the meaning of Chapter 6 of this Part),
b shares acquired by the exercise of a share option granted under an approved SAYE option scheme (within the meaning of Chapter 7 of this Part), or c shares acquired by the exercise of a share option granted under an approved CSOP scheme (within the meaning of Chapter 8 of this Part).
Official source: legislation.gov.uk
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