ERSM300030 - Tax-advantaged schemes: Outline of legislation

All references are to Income Tax (Earnings and Pensions) Act 2003.

Chapter 6 sections 488 - 515: Approved Share Incentive Plans

Chapter 7 sections 516 - 520: Approved SAYE Option Schemes

Chapter 8 sections 521 - 526: Approved CSOP Schemes

Chapter 9 sections 527 - 541: Enterprise Management Incentives

Schedule 2: Approved Share Incentive Plans

Schedule 3: Approved SAYE Option Schemes

Schedule 4: Approved CSOP Schemes

Schedule 5: Enterprise Management Incentives