| ESSUM39100 | Introduction |
| ESSUM39200 | Income tax consequences
for participants |
| ESSUM39300 | Grant of share options -
general |
| ESSUM39350 | Grant of share options
– approved SAYE scheme |
| ESSUM39400 | Exercise of share options
- general |
| ESSUM39450 | Exercise of share options
– approved SAYE scheme |
| ESSUM39480 | Release, surrender,
cancellation of share options - general |
| ESSUM39500 | Post–acquisition
income tax consequences - general |
| ESSUM39550 | Post–acquisition
income tax consequences – approved SAYE scheme |
| ESSUM39600 | Disposal of shares -
general |
| ESSUM39650 | Disposal of shares
– approved SAYE scheme |
| ESSUM39700 | Non–residents and
share options - general |
| ESSUM39750 | Non–residents and
share options – approved SAYE scheme |
| ESSUM39800 | Tax consequences for the
grantor of an option |
| ESSUM39850 | Companies – cost of
setting up approved SAYE scheme |
| ESSUM39900 | Collection of tax |
