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Legislation
Corporation Tax Act 2009

Chapter 5 Additional relief in cases involving convertible securities

  • Section 1030 Application of Chapter
  • Section 1030A Application of Chapter: employees of overseas companies who take up employment with, or work for, a UK company
  • Section 1030B Application of Chapter where original relief a consequence of section 1007A, 1015A or 1015B
  • Section 1031 Additional relief available if shares acquired are convertible shares etc
  • Section 1032 Meaning of “chargeable event”
  • Section 1033 Relief available on occurrence of chargeable event
  • Section 1034 Relief available following death of employee
  • Section 1035 Supplementary provision for purposes of sections 1033 and 1034
  • Section 1036 Transfer of qualifying business by group transfers
  1. Part 12 Other relief for employee share acquisitions
  2. Chapter 5 Additional relief in cases involving convertible securities

Chapter 5 Additional relief in cases involving convertible securities

From legislation.gov.uk

Contents

  1. Section 1030 Application of Chapter
  2. Section 1030A Application of Chapter: employees of overseas companies who take up employment with, or work for, a UK company
  3. Section 1030B Application of Chapter where original relief a consequence of section 1007A, 1015A or 1015B
  4. Section 1031 Additional relief available if shares acquired are convertible shares etc
  5. Section 1032 Meaning of “chargeable event”
  6. Section 1033 Relief available on occurrence of chargeable event
  7. Section 1034 Relief available following death of employee
  8. Section 1035 Supplementary provision for purposes of sections 1033 and 1034
  9. Section 1036 Transfer of qualifying business by group transfers
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