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Legislation

Finance Act 2006

Crossheading Employment-related securities

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Section 92 Avoidance using options etc
Section 93 Corporation tax relief for shares acquired under EMI option

Employment-related securities
Corporation tax relief for shares acquired under EMI option

Section 93 | Corporation tax relief for shares acquired under EMI option

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed