ETASSUM36000 - Schedule 3 SAYE option schemes: Exchange of options: Contents
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ETASSUM36010Exchange of options: Introduction
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ETASSUM36020Exchange of options: Company reorganisation
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ETASSUM36030Exchange of options: Rollover of options
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ETASSUM36040Exchange of options: Scheme rules
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ETASSUM36050Exchange of options: When a rollover of options can take place
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ETASSUM36060Exchange of options: Obtaining control by general offer
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ETASSUM36070Exchange of options: Obtaining control by compromise or arrangement
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ETASSUM36080Exchange of options: Obtaining control by a non-UK company reorganisation arrangement
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ETASSUM36090Exchange of options: Becoming bound or entitled
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ETASSUM36100Exchange of options: Agreement of the acquiring company
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ETASSUM36110Exchange of options: Appropriate period
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ETASSUM36120Exchange of options: Equivalent options
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ETASSUM36130Exchange of options: Exercise provisions of new options
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ETASSUM36140Exchange of options: Number of shares subject to new options
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ETASSUM36150Exchange of options: Acquisition price of new options
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ETASSUM36160Exchange of options: Income tax consequences
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ETASSUM36170Exchange of options: CGT consequences for the option holder