EIM45300 - Employment income provided through third parties: exclusions: share schemes etc: contents

1. EIM45301

   Summary of structure of guidance on share schemes etc
2. EIM45305

   Overview: structure of this guidance
3. EIM45310

   Exchange of earmarked shares
4. EIM45315

   Tax-advantaged share and share option schemes
5. EIM45320

   Several exclusions, same trust or same shares
6. EIM45325

   Priority of Part 7 ITEPA 2003 over Part 7A rules
7. EIM45330

   Relevant step taken after acquisition of employment-related securities
8. EIM45335

   Loan to exercise employment-related securities option
9. EIM45350

   Earmarking for employee share and share option schemes