| 单词 | executive share option scheme |
| 释义 | executive share option scheme An approved share option scheme that entitles a specified class of directors or employees to purchase shares in the company in which they are employed. Strict conditions need to be met in order to receive Inland Revenue approval for such a scheme. Once achieved there are no income tax charges on the grant or exercise of the option or on the growth in value of the shares. The only charge will be to capital gains tax when the shares are sold. |
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