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Legislation

Corporation Tax Act 2009

Crossheading Takeovers and transfers of businesses

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Section 1022 Takeover of company whose shares are subject to option
Section 1023 Supplementary provision for purposes of section 1022
Section 1024 Transfer of qualifying business by group transfers

Chapter 3 Relief if employee or other person obtains option to acquire shares
Crossheading Takeovers and transfers of businesses

Crossheading Takeovers and transfers of businesses

From legislation.gov.uk

Contents

Section 1022 Takeover of company whose shares are subject to option
Section 1023 Supplementary provision for purposes of section 1022
Section 1024 Transfer of qualifying business by group transfers