Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2009

Crossheading Calculation of amount of relief

  • Section 1010 Calculation of relief if shares are neither restricted nor convertible
  • Section 1011 Calculation of relief if shares are restricted or convertible
  • Section 1012 Reduction in amount of relief
  1. Calculation of amount of relief
  2. Reduction in amount of relief

Section 1012 | Reduction in amount of relief

From legislation.gov.uk

(1)This section applies if the relevant employment is in relation to both the qualifying business and a business (or part of a business) that is not within section 1007(2).

(2)The amount of relief is to be reduced by a just and reasonable amount.

PreviousNext
PrivacyTerms