Tax on deferred share bonus

Our company changed the bonus scheme so half of it was shares (based on the share value at the time) but only awarded 3 years after the bonus date if you stayed with the company. On share award (after 3 years), what taxes become payable (eg paye, ni, capital gains)? On selling the shares, what taxes become payable (eg capital gain, paye, ni)? Assuming £3k shares at £1 each at bonus time, £3 each on award after 3 years.

Hi,
You can see guidance here: 
Tax and Employee Share Schemes
Thank you.