D1.330 Share Option Schemes

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Commentary

Corporate tax

D1.330 Share option schemes

A share option scheme means¹ a 'Schedule 3' SAYE option scheme (E4.570–E4.580) or a 'Schedule 4' company share option plan (CSOP, E4.581–E4.590). Where schemes meet the necessary conditions, they can be self-certified by scheme organisers.

A company which sets up such a scheme may obtain relief for the costs incurred in setting it up².

In most

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I7.323 APR and successions

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I3.367 Fall in value relief—changes in interests in land

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