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Legislation
Corporation Tax Act 2009

Chapter 4 Additional relief in cases involving restricted shares

  • Section 1025 Additional relief available if shares acquired are restricted shares
  • Section 1025A Application of Chapter: employees of overseas companies who take up employment with, or work for, a UK company
  • Section 1025B Application of Chapter where original relief a consequence of section 1007A, 1015A or 1015B
  • Section 1026 Relief available on occurrence of chargeable event
  • Section 1027 Relief available on death of employee
  • Section 1028 Supplementary provision for purposes of sections 1026 and 1027
  • Section 1029 Transfer of qualifying business by group transfers
  1. Part 12 Other relief for employee share acquisitions
  2. Chapter 4 Additional relief in cases involving restricted shares

Chapter 4 Additional relief in cases involving restricted shares

From legislation.gov.uk

Contents

  1. Section 1025 Additional relief available if shares acquired are restricted shares
  2. Section 1025A Application of Chapter: employees of overseas companies who take up employment with, or work for, a UK company
  3. Section 1025B Application of Chapter where original relief a consequence of section 1007A, 1015A or 1015B
  4. Section 1026 Relief available on occurrence of chargeable event
  5. Section 1027 Relief available on death of employee
  6. Section 1028 Supplementary provision for purposes of sections 1026 and 1027
  7. Section 1029 Transfer of qualifying business by group transfers
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