Chapter 5 Additional relief in cases involving convertible securities
From legislation.gov.uk
Contents
- 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