536 Other disqualifying events
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

536  Other disqualifying events

(1)     The following are also disqualifying events in relation to a qualifying option—

(a)     any variation of the terms of the option whose effect is either—

(i)     to increase the market value of the shares that are the subject of the option, or

(ii)     that the requirements of Schedule 5 would no longer be met in relation to the option;

(b)

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