ETASSUM35230 - Schedule 3 SAYE option schemes: Requirements relating to share options 바카라 사이트“ The exercise price: Demergers
Demergers can fall within the scope of a 바카라 사이트śreorganisation for the purposes of Sections 126-134 TCGA 1992바카라 사이트ť. Schemes which provide for options to be adjusted in the event of a demerger, whether described as such or as a reorganisation for the purposes of Sections 126-134 TCGA 1992 would not meet the requirements to qualify as a Schedule 3 SAYE option scheme.