Chapter 4 Additional relief in cases involving restricted shares
From legislation.gov.uk
Contents
- 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