Tax and Duty Manual - TCA97

Share Schemes manual – Chapter 13

Growth Shares

Share Schemes Manual - Chapter 8

Restricted Shares

Chapter 14, Share Schemes Manual

Cash-settled share awards

Chapter 3, Share Schemes Manual

Unapproved Share Options

Chapter 6, Share Schemes Manual

Forfeitable shares

Part 05-01-01l

The provision of miscellaneous benefits

Part 05-01-06

Tax treatment of the reimbursement of expenses of travel and subsistence to office holders and employees

Chapter 8 - Restricted Shares

Chapter 8 - Restricted Shares

Chapter 3 - Unapproved Share Options

Chapter 3 - Unapproved Share Options