16A.6.2 The Free Share Plan

16A.6.3 Reinvestment of Cash Dividends (Dividend Shares)

16A.6.4 CGT Liability

16A.6.5 The Partnership Share Plan

16A.6.6 Matching (Partnership) Shares

16A.6.7 Miscellaneous (Table)

16A.7 Approved SAYE Option Schemes ITEPA Part 7 Chapter 7 Sections 516–520

16A.7.1 Conditions of Approval

16A.7.1.1 The Scheme

16A.7.1.2 Who may Participate

16A.7.1.3 Shares

16A.7.2 Tax Treatment

16A.8 Approved Company Share Option Schemes CSOPs ITEPA, Part 7 Chapter 8, Sections 521–526 and Schedule 4

16A.8.1 Background

16A.8.2 Approved Company Share Option Schemes or CSOPs

16A.8.2.1 Benefits of Approval

16A.8.2.1.1 Charge on Grant at Discount

16A.8.2.2 Conditions for Approval

16A.8.2.2.1 Who may Participate?

16A.8.2.2.2 Value?

16A.8.2.2.3 Shares

16A.8.2.2.4 Rights

16A.8.2.2.5 Approval

16A.8.2.2.6 The Company

16A.9 Enterprise Management Incentives ITEPA Part 7 Chapter 9, Sections 527–541

16A.9.1.1 The Employee

16A.9.2 Tax Treatment

16A.9.2.1 Disqualifying Events

16A.9.2.2 Other Schedule E Share Option Rules

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