SCHEDULES
SCHEDULE 14

ENTERPRISE MANAGEMENT INCENTIVES: AMENDMENTS
Section 62.

Introductory
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Period of notice
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General requirements to be met by option
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Purpose of granting option
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Value of options in respect of a company’s shares
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Income tax: option to acquire shares at less than market value
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Income tax: option to acquire shares at nil cost
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disqualifying events: alteration of share capital
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Income tax charge arising on disqualifying event
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying requirements for replacement option
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Commencement
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)