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  1. Home
  2. Money
  3. Business tax
  4. Employment related securities
HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

From:
HM Revenue & Customs
Published
26 August 2015
Updated:
14 October 2024 - See all updates
  1. Back to contents
  2. ETASSUM20000

ETASSUM22000 - Schedule 2 Share Incentive Plan (SIP): Eligibility: Contents

  1. ETASSUM22100
    Eligibility: Introduction
  2. ETASSUM22110
    Eligibility: Time of eligibility to participate
  3. ETASSUM22120
    Eligibility: The employment requirement
  4. ETASSUM22130
    Eligibility: Qualifying periods
  5. ETASSUM22140
    Eligibility: Meaning of 'qualifying company'
  6. ETASSUM22150
    Eligibility: No simultaneous participation in connected Schedule 2 SIPs
  7. ETASSUM22160
    Eligibility: Participation in more than one Schedule 2 SIP in the same tax year
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