Share Scheme Manual - SSM5.1

Acquisition of shares by employees: charges after the shares have been acquired: contents

SSM5.2Summary
SSM5.3Definitions
SSM5.4Scope of provisions
SSM5.5Summary of charges.
SSM5.6Dependent and independent subsidiaries
(The text at this point has been withheld under the Code of Practice on Access to Government Information)


SSM5.8Meaning of dependent subsidiary
SSM5.9Company's business during period of account
SSM5.10Certificate from the company
SSM5.11Action of receipt of certificate
SSM5.12Advance requests for Inspector's views of company's status
SSM5.13Transactions within subsidiary's own subgroup
SSM5.14The post-acquisition charge
SSM5.15General meaning of chargeable event
SSM5.16Types of chargeable event
SSM5.17Year and amount of charge
SSM5.18Exemption from charge
SSM5.19Exemption from charge: the company concerned
SSM5.20Exemption from charge: the change in the rights
SSM5.21Exemption from charge: conditions to be met
SSM5.22Management buy-outs: use of equity ratchets
SSM5.33Post-acquisition charges: Examples
SSM5.34Claim that right was in the share from the outset
SSM5.35Rights and restrictions added after share acquired
SSM5.36The growth-in-value charge on dependent subsidiaries
SSM5.37Shares acquired by employees: the growth in value charge on dependent subsidiaries: Basis of charge: chargeable increase
SSM5.38Time and amount of charge
SSM5.39Examples
SSM5.40Reductions in charge
SSM5.41Exception from the charge
SSM5.42Special benefits charge
SSM5.43Year and amount of charge
SSM5.44Meaning of `benefit`
SSM5.45Exemptions from charge
SSM5.46Conditions for exemption
SSM5.47Conditions for charge
SSM5.48Increase in value of shares
SSM5.49Supplementary provisions
SSM5.50Right to acquire shares
SSM5.51Interaction with CGT
SSM5.52Interest in shares
SSM5.53Changes in a person's interest in shares
SSM5.54Company reorganisation
SSM5.55Changes in shares held
SSM5.56Shares acquired: reorganisation: independent co-dependent subsidiaries






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