ETASSUM38000 - Schedule 3 SAYE option schemes: Taxation: Contents

1. ETASSUM38010

   Taxation: Introduction
2. ETASSUM38020

   Taxation: Income tax consequences for participants
3. ETASSUM38030

   Taxation: grant of share options - General
4. ETASSUM38040

   Taxation: Grant of share options – Schedule 3 SAYE option scheme
5. ETASSUM38050

   Taxation: Exercise of share options - General
6. ETASSUM38060

   Taxation: Exercise of share options – Schedule 3 SAYE option scheme
7. ETASSUM38070

   Taxation: Release, surrender, cancellation of share options - General
8. ETASSUM38080

   Taxation: Post-acquisition income tax consequences - General
9. ETASSUM38090

   Taxation: Disposal of shares - General
10. ETASSUM38100

    Taxation: Disposal of shares – Schedule 3 SAYE option scheme
11. ETASSUM38110

    Taxation: Non-residents and share options - General
12. ETASSUM38120

    Taxation: Tax consequences for the grantor of an option
13. ETASSUM38130

    Taxation: Companies - Cost of setting up a Schedule 3 SAYE option scheme
14. ETASSUM38140

    Taxation: Collection of tax