The work of Shares and Assets Valuation

Company - any incorporated body that either:

grants an option over some shares under EMI, CSOP, SAYE or an unapproved scheme
whose shares are awarded to or bought by employees under a SIP or unapproved scheme

CSOP - a Company Share Option Plan established under Schedule 4 ITEPA.

EMI - Enterprise Management Incentives granted under Schedule 5 ITEPA.

ITEPA – Income Tax (Earnings and Pensions) Act 2003

SAV - HMRC Shares and Assets Valuation.

SAYE - a Save As You Earn or Savings Related Share Option Scheme established under Schedule 3 ITEPA.

SIP - the Share Incentive Plan established under Schedule 2 ITEPA.

Valuation date - the date for which the value of the Shares is agreed with SAV

we or us - SAV

you or your - the company

Shares and Assets Valuation
Fitz Roy House
P.O. Box 46
Castle Meadow Road
Nottingham NG2 1BD

Fax 0115 974 2197

Customer Service Manager 0115 974 2374

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