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  2. Money
  3. Personal tax
HMRC internal manual

Shares and Assets Valuation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
17 January 2025 - See all updates
  1. Back to contents

SVM110000 - Tax Advantaged Share Schemes: Contents

  1. SVM110010
    Introduction
  2. SVM110020
    Company Share Option Plans (CSOP)
  3. SVM110030
    SAYE Share Option Schemes
  4. SVM110040
    Share Incentive Plans (SIP)
  5. SVM110050
    Enterprise Management Incentives (EMI)
  6. SVM110060
    Procedural Matters on Approved Schemes
  7. SVM110070
    AIM Shares
  8. SVM110080
    Overseas Recognised Stock Exchange
  9. SVM110090
    Suggestion of price
  10. SVM110100
    Effect of certain events on the price
  11. SVM110110
    90 Day concession
  12. SVM110120
    Flotation
  13. SVM110130
    Adjustments - CSOP and SAYE
  14. SVM110140
    Rights Issues - CSOP and SAYE
  15. SVM110150
    Rollover Provisions - CSOP, SAYE and EMI
  16. SVM110160
    Part 12 Corporation Tax Relief Deductions
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