BIM44260 - Specific deductions - employee share schemes: Providing shares under FA03/SCH23, a/c periods from 1 Jan 2003 - contents
The following paragraphs give guidance on deductions given by FA03/SCH23 for shares acquired by employee in accounting periods starting on or after 1 January 2003:
FA03/SCH23 |
Introduction |
|
FA03/SCH23 |
Requirement for relief |
|
FA03/SCH23 |
How the relief is given |
|
FA03/SCH23 |
Overview of the legislation |
|
FA03/SCH23 |
Qualifying shares |
|
FA03/SCH23 |
Kind of shares acquired |
|
FA03/SCH23 |
Company whose shares are acquired |
|
FA03/SCH23 |
Which company gets the deduction |
|
FA03/SCH23 |
The relevant business requirement |
|
FA03/SCH23 |
When is the deduction given |
|
FA03/SCH23 |
Amount of deduction for acquisition periods |
|
FA03/SCH23 |
Income tax position of employee |
|
FA03/SCH23 |
Valuation issues |
|
FA03/SCH23 |
Deduction reduced by amounts already allowed for earlier periods |
|
FA03/SCH23 |
Identifying amount already allowed: examples |
|
FA03/SCH23 |
Forfeitable, restricted or convertible shares: introduction |
|
FA03/SCH23 |
Forfeitable shares: from 1/9/2003 |
|
FA03/SCH23 |
Forfeitable shares: examples |
|
FA03/SCH23 |
Forfeitable shares: before 1/9/2003 |
|
FA03/SCH23 |
Forfeitable shares: examples |
|
FA03/SCH23 |
Other restricted shares: from 1/9/2003 |
|
FA03/SCH23 |
Other restricted shares: example |
|
FA03/SCH23 |
Other restricted shares: before 1/9/2003 |
|
FA03/SCH23 |
Convertible shares: from 1/9/2003 |
|
FA03/SCH23 |
Convertible shares: examples |
|
FA03/SCH23 |
Convertible shares: before 1/9/2003 |
