share option

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1 A benefit sometimes offered to employees, especially new employees, in which they are given an option to buy shares in the company for which they work at a favourable fixed price or at a stated discount to the market price. The difference between the value of the share acquired (or its sale proceeds) and the amount paid to exercise the option is subject to income tax. The arrangement under which certain Revenue-approved share option schemes enabled the employee to pay capital gains tax rather than income tax on any gains was ended by the Finance Act 2006.

2 See option.

Subjects: Business and Management — Financial Institutions and Services.

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