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