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Deferred taxing points: genuine disposal restrictions

Example 2: Fixed period with holding lock subject to release in special circumstances affecting the employer

Using the first example, a condition of the ESS allows Pipeline Co. to release the holding lock in the following circumstances:

there is a change of control of Pipeline Co., or
if Pipeline Co. is an unlisted company, the shares in Pipeline Co. are listed on a recognised stock exchange.

We still consider the scheme to genuinely restrict disposal.

Sections within Examples

Last Modified: Wednesday, 16 June 2010

Table of contents

Tax-deferred schemes

Deferred taxing point

Genuine disposal restrictions

When are disposal restrictions lifted?

Example 1: Fixed period with holding lock

Example 2: Fixed period with holding lock subject to release in special circumstances affecting the employer

Example 3: Fixed period with holding lock subject to release in special circumstances affecting the employee

Example 4: Fixed period with holding lock subject to release in special circumstances under the policy and practice of the board

Example 5: Fixed period with trust

Example 6: Contractual restriction

Example 7: Share trading policy

Example 8: Blackout periods

Example 9: Trading windows

Example 10: No fixed period with request for release of shares routinely approved

Example 11: Insider trading policy that requires Board approval

Example 12: Employer reporting - insider trading policy requires board approval

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