EIM45700 - Employment income provided through third parties: Part 7A income: contents

1. EIM45701

   Summary of structure of guidance on Part 7A income
2. EIM45705

   General
3. EIM45710

   Value of relevant step
4. EIM45715

   Step within section 554Z19
5. EIM45720

   Residence issues
6. EIM45725

   Overlap with earlier relevant step
7. EIM45730

   Overlap with earlier relevant step: undertakings and provision of security in relation to retirement benefits etc
8. EIM45735

   Overlap with certain earnings
9. EIM45740

   Exercise price of share options: conditions
10. EIM45745

    Exercise price of share options: reduction
11. EIM45750

    Exercise price of share options: fall-back charge
12. EIM45755

    Consideration given for relevant step: A transfers an asset
13. EIM45760

    Consideration given for relevant step: A pays a sum of money