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https://www.charteredaccountants.ie/taxsourcetotal/1997/en/act/pub/0039/sec0519A.html
No 39 of 1997, Section 519A, Approved savings-related share option schemes.
Approved savings-related share option schemes.
share option schemes
section
approved
savings
related
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg35021
CG35021 - Settlor trusts: share option schemes: trusts for employees - HMRC internal manual - GOV.UK
share option schemes
for employees
gov uk
settlor
trusts