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Legislation

Corporation Tax Act 2009

Chapter 3 Relief if employee or other person obtains option to acquire shares

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Crossheading Introductory
Crossheading Requirements to be met for relief to be available
Crossheading Calculation of amount of relief
Crossheading Giving of relief
Crossheading Takeovers and transfers of businesses

Part 12 Other relief for employee share acquisitions
Chapter 3 Relief if employee or other person obtains option to acquire shares

Chapter 3 Relief if employee or other person obtains option to acquire shares

From legislation.gov.uk

Contents

Crossheading Introductory
Crossheading Requirements to be met for relief to be available
Crossheading Calculation of amount of relief
Crossheading Giving of relief
Crossheading Takeovers and transfers of businesses