| SSM2.1 | Approved Employee Share Schemes:summary
|
| SSM2.2 | Chapter Layout
|
| SSM2.3 | Approval applications
|
| SSM2.4 | Notifications of approval to network offices
|
| SSM2.5 | Issue of annual returns
|
| SSM2.6 | Inland Revenue Booklets and leaflets published
|
| SSM2.7 | Costs setting up approved schemes
|
| SSM2.10 | Approved Company Share Option Plans: Summary
|
| SSM2.11 | Notifications of approval to network offices
|
| SSM2.12 | Grant of option
|
| SSM2.13 | Relief from Tax
|
| SSM2.14 | Relief not due
|
| SSM2.15 | Subsequent liability in respect of shares received
|
| SSM2.16 | Exercise of an option following an employee's death
|
| SSM2.17 | Start of relief: transitional provisions
|
| SSM2.30 | Approved savings-related share option schemes: Summary
|
| SSM2.31 | Notification of approval to network offices.
|
| SSM2.32 | Grant of options
|
| SSM2.33 | Relief from tax
|
| SSM2.34 | Early Exercise of option
|
| SSM2.35 | Start of relief: transitional provisions
|
| SSM2.50 | Approved profit-sharing schemes
|
| SSM2.51 | Approved Employee Share Schemes: ICTA88/S186, ICTA88/S187,
ICTA88/SCH9 and ICTA88/SCH10: Approved profit-sharing schemes:
Procedures in the network office
|
| SSM2.52 | Approved profit-sharing schemes: Relief from tax
|
| SSM2.53 | Payment by company to trustees
|
| SSM2.54 | Limits of relief S187(2) ICTA 1988
|
| SSM2.55 | Shares appropriated by trustees
|
| SSM2.56 | Period of retention
|
| SSM2.57 | Shares removed from trust within three years of appropriation
|
| SSM2.58 | Approved Employee Share Schemes: ICTA88/S186, ICTA88/S187,
ICTA88/SCH9 and ICTA88/SCH10: Approved profit-sharing schemes:
Situations resulting in liability to tax
|
| SSM2.59 | Approved Employee Share Schemes: ICTA88/S186, ICTA88/S187,
ICTA88/SCH9 and ICTA88/SCH10: Approved profit-sharing schemes:
Details of the profit sharing scheme
|
| SSM2.60 | Approved Employee Share Schemes: ICTA88/S186, ICTA88/S187,
ICTA88/SCH9 and ICTA88/SCH10: Approved profit-sharing schemes:
Operation of PAYE
|
| SSM2.61 | Share capital reorganisation: possible income tax
|
| SSM2.62 | Rights issues while shares in trust
|
| SSM2.63 | Disposal of shares within three years
|
| SSM2.64 | Death, disability of employee
|
| SSM2.65 | Appropriate allowance
|
| SSM2.66 | Treatment of dividends and credits received
|
| SSM2.67 | Sale of shares: CGT
|
| SSM2.68 | Cash bonus schemes
|
| SSM2.69 | Contributory share schemes
|
| SSM2.90 | Provisions applying generally to approved share schemes
|
| SSM2.91 | Annual returns notifications to network offices
|
| SSM2.92 | Approved Employee Share Schemes: ICTA88/S185, ICTA88/S186,
ICTA88/S187, ICTA88/SCH9 and ICTA88/SCH10: Annual returns
notifications to network offices (cont.) share values
|
| SSM2.93 | Annual returns: Notifications to network offices (cont.)
|
| SSM2.94 | Sale of shares: CGT liability: share option schemes
|
| SSM2.95 | Indexation and taper relief: shares acquired: approved share
schemes
|
| SSM2.96 | Example 1 - Exercise of share option with tax relief and later
sale of shares
|
| SSM2.97 | Example 2: Exercise of share option with no tax relief and
later sale of shares
|
| SSM2.98 | Enquiries from the public
|
| SSM2.99 | Cases of doubt or difficulty: submissions
|
