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Legislation
Corporation Tax Act 2009

Crossheading Requirements to be met for relief to be available

  • Section 1015 Basic requirements for relief under Chapter 3
  • Section 1015A Application of Chapter: employees of overseas companies who take up employment with a UK company
  • Section 1015B Application of Chapter in relation to employees of overseas companies who work for companies in the UK
  • Section 1016 Conditions relating to shares acquired
  • Section 1017 Condition relating to employee's income tax position
  1. Chapter 3 Relief if employee or other person obtains option to acquire shares
  2. Crossheading Requirements to be met for relief to be available

Crossheading Requirements to be met for relief to be available

From legislation.gov.uk

Contents

  1. Section 1015 Basic requirements for relief under Chapter 3
  2. Section 1015A Application of Chapter: employees of overseas companies who take up employment with a UK company
  3. Section 1015B Application of Chapter in relation to employees of overseas companies who work for companies in the UK
  4. Section 1016 Conditions relating to shares acquired
  5. Section 1017 Condition relating to employee's income tax position
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