| SSM12.1 | Deferment of tax on option gains: conditions
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| SSM12.2 | Deferment of tax on option gains: elections: time limit
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| SSM12.3 | Deferment of tax on option gains: cases to which it applies
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| SSM12.4 | Deferment of tax on option gains: value of shares
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| SSM12.5 | Option gains: calculation of tax which can be deferred
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| SSM12.6 | Deferment of tax on option gains: dates of instalments
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| SSM12.10 | Shares acquired by employees: shares held 26.10.87
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| SSM12.11 | Shares acquired by employees: transitional provisions
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| SSM12.12 | Shares acquired: possible charges for shares held 26.10.87
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| SSM12.13 | Shares acquired by employees: restriction re cessation lifted
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