| SSM6.2 | Shares as benefits: charges and reliefs: summary
|
| SSM6.3 | Shares acquired in connection with a public offer
|
| SSM6.4 | Priority allocations of shares
|
| SSM6.5 | Shares offered at a discount
|
| SSM6.6 | Shares sold by tender
|
| SSM6.7 | Shares as benefits: charges and reliefs: Shares acquired in
connection with a public offer: Shares offered free to employees
|
| SSM6.8 | Shares as benefits: charges and reliefs: Shares acquired in
connection with a public offer: Conditions for relief
|
| SSM6.9 | Shares as benefits: charges and reliefs: Shares acquired in
connection with a public offer: Conditions for relief not satisfied
|
| SSM6.20 | Shares acquired or sold by directors or employees: summary
|
| SSM6.21 | Situations covered
|
| SSM6.22 | Scope of provisions
|
| SSM6.23 | Employee or director
|
| SSM6.24 | Connected persons
|
| SSM6.25 | Definitions
|
| SSM6.26 | Interest in shares
|
| SSM6.27 | By reason of the employment
|
| SSM6.28 | Meaning of undervalue
|
| SSM6.29 | Exercise of a share option
|
| SSM6.30 | Relief from charge
|
| SSM6.31 | Calculation of undervalue
|
| SSM6.32 | How the undervalue is taxed
|
| SSM6.33 | Minimum figure to be assessed
|
| SSM6.34 | Sums otherwise chargeable: forfeitable shares
|
| SSM6.35 | Company calls on shares
|
| SSM6.36 | Termination of notional loan
|
| SSM6.37 | Charge to tax when shares disposed of, or loan released
|
| SSM6.38 | Death of employee
|
| SSM6.39 | Option granted to employee
|
| SSM6.40 | CGT on subsequent sale of shares
|
| SSM6.50 | Stop Loss Provision: Summary
|
| SSM6.51 | Sum due written off by employer
|
| SSM6.52 | Sale of shares for more than their market value
|
| SSM6.53 | Scope of stop loss provision
|
| SSM6.54 | Disposal of shares after employment ceased
|
| SSM6.55 | Interests in shares
|
| SSM6.56 | Adjustment to CGT computations
|
