314. Overview of the employee share, option and other securities scheme legislation.

The main legislative provisions governing the taxation of employee share, option and other securities schemes are found in Part 7 of the Income Tax (Earnings and Pensions) Act 2003. This Part begins with introductory matters1 and then addresses restricted securities2, convertible securities3, avoidance through the manipulation of values4, post-acquisition benefits from securities5, shares in research institution spin-out companies