Statute
Section 522 — Income Tax (Earnings and Pensions) Act 2003: Share options to which this Chapter applies
Text of the provision Official document
Share options to which this Chapter applies 522 1 This Chapter applies to a share option granted to an individual—
a in accordance with the provisions of a Schedule 4 CSOP scheme, and b by reason of the individual’s office or employment as a director or employee of a company.
2 The individual may be a director or employee of the company whose shares are the subject of the share option, or of some other company.
Official source: legislation.gov.uk
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