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Legislation

Corporation Tax Act 2009

Part 12 Other relief for employee share acquisitions

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Chapter 1 Introduction
Chapter 2 Relief if shares acquired by employee or other person
Chapter 3 Relief if employee or other person obtains option to acquire shares
Chapter 4 Additional relief in cases involving restricted shares
Chapter 5 Additional relief in cases involving convertible securities
Chapter 6 Relationship between relief under this Part and other reliefs ETC

Corporation Tax Act 2009

Part 12 Other relief for employee share acquisitions

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Relief if shares acquired by employee or other person
Chapter 3 Relief if employee or other person obtains option to acquire shares
Chapter 4 Additional relief in cases involving restricted shares
Chapter 5 Additional relief in cases involving convertible securities
Chapter 6 Relationship between relief under this Part and other reliefs ETC

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