Schedule 21 - Approved share plans and schemes
Finance Bill
10:45 am
Ms Dawn Primarolo (Paymaster General, HM Treasury; Bristol South, Labour)
I referred in my opening remarks to employees who have left their employment for reasons other than injury, disability, redundancy or retirement. I call those the ''good leaver'' points. Therefore, the new relief applies only to employees who have to exercise their option within three years of the grant because they have lost their job through injury, disability, redundancy or retirement.