Under a SAYE share option scheme, a company grants to an employee of the company or the group an option to acquire ordinary shares in the company at a specified price (the option price) at a specified future date. No income tax charge arises on either the grant of the option or, on exercise of the option, on any excess of the value of the shares over the option price. For more details of the qualifying conditions and income tax treatment see E4.570.
Capital gains treatment
When an employee disposes of shares acquired by the exercise of
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