Mark-up of Revised SAYE Section of HMRC ESSUM Manual

ESSUM30105 to ESSUM39900 draft with amendments.

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Keywords: Amending Plan Rules, Cash alternative, Change of Control, conditional exercise, CSOP, Death, Demerger, Discounted Options, Employment law, Good Leaver, HMRC compliant plans, Income tax, ITEPA, material interest, Open Offer, Qualifying employees, Reorganisation, Retirement, Rights issue, Rollover, SAYE, Schedule 3, Self-certification, TUPE Transfer
Categories: Document archive, HMRC compliant plans, Tax and trust law issues