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Legislation
Corporation Tax Act 2009

Crossheading Calculation of amount of relief

  • 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
  1. Corporation Tax Act 2009
  2. /
  3. /Chapter 3 Relief if employee or other person obtains option to acquire shares

Crossheading Calculation of amount of relief

From legislation.gov.uk

Contents

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