ETASSUM35300 - Schedule 3 SAYE option schemes: Requirements relating to share options: Exercise rights: Contents
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ETASSUM35310Requirements relating to share options: Exercise rights: General
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ETASSUM35320Requirements relating to share options: Exercise rights: Options not transferable
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ETASSUM35330Requirements relating to share options: Exercise rights: No exercise more than 6 months after bonus date
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ETASSUM35340Requirements relating to share options: Exercise rights: Death of an option holder
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ETASSUM35350Requirements relating to share options: Exercise rights: Exercise by personal representatives
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ETASSUM35360Requirements relating to share options: Exercise rights: exercise of options - Scheme related employment ends
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ETASSUM35370Requirements relating to share options: Exercise rights: Involuntary cessation of employment - injury, disability, redundancy and retirement – a TUPE transfer or a change of control of the employing company
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ETASSUM35380Requirements relating to share options: Exercise rights: Redundancy
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ETASSUM35390Requirements relating to share options: Exercise rights: Retirement
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ETASSUM35400Requirements relating to share options: Exercise rights: Relevant TUPE transfer
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ETASSUM35410Requirements relating to share options: Exercise rights: Change of control of the participant’s employing company
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ETASSUM35420Requirements relating to share options: Exercise rights: Other cessations of employment
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ETASSUM35430Requirements relating to share options: Exercise rights: Whether employment has ceased
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ETASSUM35440Requirements relating to share options: Exercise rights: Moving to an associated company
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ETASSUM35450Requirements relating to share options: Exercise rights: Company events - Exercise of options
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ETASSUM35460Requirements relating to share options: Exercise rights: Change of control
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ETASSUM35470Requirements relating to share options: Exercise rights: Ceasing to be in scheme related employment
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ETASSUM35480Requirements relating to share options: Exercise rights: Takeovers
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ETASSUM35490Requirements relating to share options: Exercise rights: Takeovers - period of grace
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ETASSUM35500Requirements relating to share options: Exercise rights: Cash takeovers (i) general offer (ii) compromise or arrangement (iii) non UK company reorganisation (iv) takeover offer
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ETASSUM35510Requirements relating to share options: Exercise rights: Mergers and amalgamations
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ETASSUM35520Requirements relating to share options: Exercise rights: Voluntary winding up
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ETASSUM35530Requirements relating to share options: Exercise rights: Sale (transfer) of a business or company
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ETASSUM35540Requirements relating to share options: Exercise rights: Participants becoming US taxpayers