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Corporation Tax Act 2009

Crossheading Calculation of amount of relief

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Section 1018 Calculation of relief if shares are neither restricted nor convertible
Section 1019 Calculation of relief if shares are restricted or convertible
Section 1020 Reduction in amount of relief

Chapter 3 Relief if employee or other person obtains option to acquire shares
Crossheading Calculation of amount of relief

Crossheading Calculation of amount of relief

From legislation.gov.uk

Contents

Section 1018 Calculation of relief if shares are neither restricted nor convertible
Section 1019 Calculation of relief if shares are restricted or convertible
Section 1020 Reduction in amount of relief