Memorising qualifying conditions (Taxation)


Hello all,

I am studying taxation and I need to learn the eligibility conditions and rules for various share option schemes and tax saving investment products as given in the notes below.

Could anyone please advise on the most efficient manner of memorising the rules.

Any help would be highly appreciated. Thanks a lot in advance.


A method you can use is having a palace for each row and having a marker for the start of each sections. This way is very easy to keep everything organized. Or you can this same method but in just one memory palace so you don’t have to create multiple palaces.